S Gurbinder Pal Singh v. Secy Ministry of Finance & Anr

ORDER %

08.11 .2011 CM No.2017712011 Exemption application is allowed, subject to all just exceptions. GUSAA No. 4712011 The present appeal under Section 130 of the Customs Act, 1962 is directed against the order dated 27th September, 2011 passed by the Custom, Excise and Service Tax Appellate Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. ir Tribunal (tribunal, for short). By the said order, the tribunal after examining the income tax return filed by the appellant for the year 2009-10 has recorded that it does not see any reason to modify the direction for pre-deposit, which was issued and decided by the earlier.order dated 17th March,2O11.

¶2This order dated 17th March, 2011 was made subject matter of challenge in appeal CEAC No. 1412011, which was dismissed as withdrawn on the statement made by the counsel for the appellant that he would approach the tribunal along with copy of the income tax returns to support the plea that the appellant was in fact suffering from financial crunch. In the order dated 3'd June, 2011, it is recorded that no such document was produced by the appellant before the tribunal when order dated 17th March,2011 was passed. The Court while disposing of the appeal had also made it clear that it had not made any observation on the merits of the plea raised by the appellant and it was open to the tribunal to consider the plea in accordance with law.

¶3Order dated 17th March.2011 is a detailed order and has referred to the statement made by the seller on the question of under invoicing and has dlso referred to the allegations against the appellant that he was instrumental in forming three firms, \ namely, M/s Sundram Overseas, M/s India lmpex and M/s Ess (9 Kay lmpex and the concerned proprietors were mere name lenders.

¶4As per the assessment order, a demand of Rs.1,20,83,2291-has been raised on the ground of under valuation and an equal amount towards penalty has been imposed on the appellant.

¶5We have also examined the reasons given by the tribunal in the order dated 27th September, 2011 and the earlier order dated 17th March,2011 but do not think any substantial question of law arises for consideration. lt may be noted that the appellant had merely filed copy of the opening page of the income tax return/acknowledgement without any documents, i.e., balance sheet, profit and loss accounts, etc. to show the assets available with the appellant. The tribunal has noted that the turnover of the appellant in the assessment year 2009-10 was Rs.29,00,000/-.

¶6At this stage, learned counsel for the appellant submits that time for payment may be extended or installments may be fixed for payment of Rs.50,00,000/-. We accept the prayer and grant permission to the appellant to pay the aforesaid amount in four monthly installments of Rs.12,50,000/- each. The first installment will be paid on or before 30th November, 2011 and A l) the last installment before 1't March ,2012. The appeal is accordingly disposed of. No costs. /(- -./l c-I - (', SANJIV KHANNA. J. f.hf,*, "

R.V. EASWAR, J. NOVEMBER 08, 2011 vKR ./ )+77 9J r r ( O" q'@; {'a'fii u* .- t,, .\U, W.\nln) ( fx ltt'ttla't+) \ Gm,,ry \. $-15 " IN THE HIGH COURT OF DELHI AT NEW DELHI + cusAA 47t2011 S GURBINDER PAL StNcH ..... Appeilant Through Mr. Ashwin Vaish, Mr. Sanjeev Manchanda and Mr. Vinod Kumar, Advs. VCTSUS sEcY MlNlsrRY oF FINANCE & ANR ..... Respondents Through Mr. Himanshu Bajaj, CGSC for R-1 CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.EASWAR ORDER

22.12.2011 CM No.23378/2011 It is submitted by the applicant/appellant that first installment of Rs.12,50,000/- was paid on or before 30th November, 2011and it is prayed that the time for payment of the balance installments may be extended. lt is stated that the second installment of Rs.12,50,000/- will be paid on or before 30th January,2012 and the next two installments of Rs.12,sti,0001-each will be paid on or before 30th March,2012 and 30th May, 2012. we accept the said prayer and extend the time. Application is disposed of. ' lt is made clear that no application for further extension of time will be entertained. /(- | L-LI c-. SANJIV KHANNA,J l\),*-, R.V.EASWAR, J DECEMBER 22, 2O11lvld

'1, ft 'Jl-'- irv $-58. * IN THE HIGH COURT OF DELHI AT NEW DELHI + cusAA 4712011 S GURBINDER PAL SINGH ..... Appellant Through Mr. Ashwin Vaish & Mr. Sanjeev Manchanda. Advocates. Versus SECY MINISTRY OF FINANCE & ANR. ..... Respondents Through Mr. Himanshu Bajaj, Sr. Standing Counsel for UOl. Mr. Mukesh Anand, Advocate for respondent No. 2. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.EASWAR