2022 (9) TMI 1535

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arise out of common order No.A/1061 and 1063/WZB/AHD/2010 dated 2.6.2010/5.8.2010 of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad. In the said proceedings before the Tribunal, there were three respondents namely, (i) Shri Vasant S. Adani, (ii) Shri Saurin Shah and (iii) M/s. Adani Exports Ltd. 2.1 These two Tax Appeals came to be filed by the first two respondents named above respectively. 3. The facts stated in brief are that the appellant company was granted three Quantity Based Advance Licenses under the Export-Import Policy. The two licenses to which the subject matter of appeals relate to were dated 11.3.1997 and 27.3.1997. Under the said two advance licenses, the appellant company imported two co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods in disputes were liable for confiscation ?" 4.1 As far as the Tax Appeal No. 37 of 2011 is concerned, the following substantial question of law was framed, "Whether penalty under section 112(a) can be imposed even though the appellant has not aided or abetted or omitted to do any act for which the goods in disputes were liable for confiscation ?" 5. While the two Tax Appeals came to be filed by the two respondents, the third respondent-M/s. Adani Exports Ltd. filed Tax Appeal No. 2591 of 2010 against the very order of the Tribunal. The said appeal came to be decided by the Division Bench of this court on 9.6.2022 5.1 In the said appeal No. 2591 of 2010, this court relied on in Canon India Private Limited vs. Commissioner of Cust....