1995 (12) TMI 144

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.....S. Malik, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants are aggrieved by the order passed by the Additional Collector of Customs, New Delhi by which he has confiscated 56 rolls of PVC leather cloth valued at Rs. 37,936/- CIF and imposed a penalty of Rs. 5 lakhs each on the appellant as well its sole proprietor Shri Inder Jeet Singh. The learned coun....

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....o points out that DEEC Book had also been audited by the Customs authorities and there is no case made out for confiscation and imposition of penalty. He submits that there cannot a penalty both on sole proprietary concern as well as its sole proprietor as they are not two separate entities. He further submits that the consignment in question had already been cleared by the Customs authorities at ....

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....e said licence. He reiterates the findings of the Additional Collector. 4. We have carefully considered the rival submissions. We agree with the learned counsel for the appellant that action could not have been taken against the consignment in question which were to be exported against Advance Licence No. 3049838 for alleged fabrication of documents covering goods exported to fulfil obliga....

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....ce licence, the Customs Authorities will have no jurisdiction to demand payment of Customs duty. When import had been made based on a licence issued by a Coordinate Authority constituted under another enactment, unless and until he takes a decision as to whether Customs duty had become payable or not, the Customs Authorities cannot entrench upon the powers of the Controller". The High Court has fu....