Page 221 - ELT_15th August 2020_Vol 373_Part 4

2020 ] SEVILLE PRODUCTS LTD. v. COMMISSIONER OF CUSTOMS, NEW DELHI 555

Customs Act, 1962 can be imposed during period 2012-13 on exporter who
misdeclared goods located in Dubai, UAE - Conflicting decisions - Matter re-
ferred to Larger Bench - Sections 1, 2(27) and 112(a) of Customs Act, 1962. [paras
14, 15, 16]
Matter referred to Larger Bench
CASES CITED
Advance Exports v. Commissioner — 2007 (218) E.L.T. 39 (Tribunal) — Referred .......................... [Para 5]
Ankit Gopal Agarwal v. Commissioner — 2009 (234) E.L.T. 646 (Tribunal) — Referred ................ [Para 5]
British India Steam Navigation Co. Ltd. v. Shanmughavilas Cashew Industries
— 1990 (48) E.L.T. 481 (S.C.) — Referred ..................................................................................... [Para 5]
C.K. Kunhammed v. Collector — 1992 (62) E.L.T. 146 (Tribunal) — Referred .................................. [Para 5]
Commissioner v. Crown International — 2015 (325) E.L.T. 462 (S.C.) — Referred .......................... [Para 5]
Guru Electronics Singapore Pte. Ltd. v. Commissioner — 2009 (240) E.L.T. 56 (Tribunal)
— Referred ......................................................................................................................................... [Para 5]
Hi Lingos Co. Ltd. v. Collector — 1994 (72) E.L.T. 392 (Tribunal) — Referred ................... [Paras 5, 14, 15]
Hi Lingos Ltd. v. Collector — 1997 (95) E.L.T. A147 (S.C.) — Referred ............................ [Paras 5, 6, 14, 15]
Maheshwari Solvent Extraction Ltd. v. Commissioner — 2014 (299) E.L.T. 116 (Tribunal)
— Referred ......................................................................................................................................... [Para 7]
Relax Safety Industries v. Commissioner — 2002 (144) E.L.T. 652 (Tribunal)
— Referred ............................................................................................................................. [Paras 5, 6, 14]
Seville Products Limited v. Commissioner — 2020 (372) E.L.T. 610 (Tribunal) — Referred ........... [Para 5]
Shafeek P.K. v. Commissioner — 2015 (325) E.L.T. 199 (Tribunal) — Referred ................................ [Para 5]
REPRESENTED BY : Shri B.L. Narasimhan, for the Appellant.
Shri Y. Singh, Authorised Representative, for the Re-
spondent.
[Order]. - Both the appeals are having common issue, therefore, both ap-
peals are decided by a common order.
2. The appellant is a limited company incorporated in Dubai, UAE. By
way of the impugned orders, penalty of Rs. 13 lakhs and Rs. 23 lakhs respectively
have been imposed under Section 112A of the Customs Act, 1962 alleging that
appellant company is an exporter of confectionary items from Dubai, has collud-
ed with the importers in India by providing them with two different invoices for
the imported goods and thereby abetted the importer in evasion of customs duty
by causing misdeclaration. Against the orders of imposition of penalties, the ap-
pellant is before me.
3. Learned Counsel submits that
(i) The appellant is a foreign company registered and incorporated in
Dubai, UAE.
(ii) The appellant does not have any business operations in India and is
not undertaking any commercial activity within India at any point
of time.
(iii) None of the alleged acts have been committed by the appellant
within the Indian territory.
(iv) The entire amount received by the appellant from the Indian im-
porters has been shown in its books of account.
(v) There is no corporate taxation in Dubai, there was no occasion for
the appellant its income from the Indian importer.

EXCISE LAW TIMES  15th August 2020  221