White Swan Inc v. Union Of India & ANR.

$-83-85 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.Pl(C) 11833/2016 & CM No.46661/2016 ALIP KUMAR DAS , , Petitioner Versus '

UNION OF INDIA & ANR.

Respondents + W.P.rO 11834/2016 & CM No.46664/2016 ^ , WHITE SWAN INC Petitioner

Versus

!

UNION OF INDIA & ANR.

Respondent •n + W.P.fCI 11835/2016 & CM No.46665/2016 DHARAMPAL Petitioner

Versus

UNION OF INDIA & ANR.

Respondents Through:

Mr. C. Hari Shankar, Senior Advocate ^ with Mr.Pushkar Kumar Singh, Advocate for Petitioners.

Mr. Harpreet Singh, Senior Standing Counsel for Respondent No.2.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

ORDER

% 19.12.2016 1.

Issue notice. Mr. Harpreet Singh, Advocate accepts notice on behalf of respondent No,2.

2.

The petitioner's grievance in these proceedings with respect to the predeposit of a penalty amount, during the pendency of the appeal before the Commissioner of Customs (Appeals), is that the Order-in-Original cast wide liability and implicates them in multiple capacities. The order of this Court in W.P.(C) No. 11264/2016 {Durga Apparels Pvt. Ltd. Vs. Union of India & By:AMULYA

Anr. dated 28.11.2016) is relied upon to say that a similar order may be made in the present case.

- 3.

We have considered the submissions made on behalf of the parties by their counsels.

4.

In Durga Apparels's case {supra), the Court had directed the Appellate Commissioner to proceed with the merits provided the entities ensure that the principal deposit amount mandated i.e. IV2 % in respect of the basic duty drawback element regardless of the penalty of like amount was paid by each of the five entities. As far as individual liability was concerned, the specific amounts ignoring the joint and several liabilities with respect to individuals was directed, subject to which their appeals were to be re considered.

5.

Following the Durga Apparels's case {supra), the Court hereby permits the deposit of IV2 % of the penalty element, by the individual appellants i.e. Shri Alip Kumar Das [W.P.(C) No. 11833/2016] and Shri Dharampal [W.P.(C) No. 11835/2016]. In the case of White ;Swan Inc [W.P.(C) No. 11834/2016], the concerned proprietor shall pay the mandatory pre-deposit amount - as required in Durga Apparels's case {supra). 6.

The writ petition is disposed off in the above terms. 7.

A copy of this order be given dasti to the parties. S. RAVINDRA BHAT, J.

NAJMI WAZIRI, J.

DECEMBER 19, 2016/sb