2021 (12) TMI 1280

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....e case of the petitioner that the petitioner imported Tin Ingots during the year 2014 and 2016 which was purchased as high sea sale from MMTC Ltd. It is stated that MMTC endorsed the Bills of lading in favour of the petitioner and supplied the Certificate of Origin issued by the Ministry of International Trade and Industry, Malaysia. 4. It is submitted that Notification No.46/2011 dated 01.06.2011 exempted the petitioner from payment of Customs Duty for importing the aforesaid goods. The exemption was conditional upon complying with the provisions of the Customs Tariff ( Determination of Origin of Goods under preferential Trade Agreement between the Government of member States of the Association of the South East Nations and the Republic....

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....requisite intent, i.e., intent to evade duty is built into these very words. So far as misstatement or suppression of facts are concerned, they are clearly qualified by the word 'wilful' preceding the words "misstatement or suppression of facts" which means with intent to evade duty. The next set of words "contravention of any of the provisions of this Act or rules" are again qualified by the immediately following words "with intent to evade payment of duty". It is, therefore, not correct to say that there can be a suppression or misstatement of fact, which is not wilful and yet constitutes a permissible ground for the purpose of the proviso to Section 11-A. Misstatement or suppression of fact must be wilful". 8. The learned counsel also....

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..... 11. The learned counsel for the respondents has also placed reliance on the decision of the Division Bench of this Court rendered in Nivaram Pharma Pvt.ltd., vs. The Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench and Ors., (2005) 2 MlJ 246 : 2008(12) S.T.R.98(Mad.) wherein the Hon'ble Division Bench of this Court following decision of the Hon'ble Supreme Court in H.B.Gandhi vs. Gopinath & Sons, 1992 (Suppl) 2 SCC 312 and in the case of Karnatak Chemical Industries vs. Union of India, Menu/SC/0439/1999 of the Hon'ble Supreme Court held that where there is a hierarchy of appeals provided under a statute, the party must exhaust the statutory remedies before resorting to involve the writ jurisdiction. 12....