CHANDNA IMPEX P.LTD. v. COMMR.OF CUSTOMS

REPORTABLE IN THE SUPREME COURT OF INDIA

1.Challenge in this appeal under Section 130-E of the Customs Act, 1962

( for short “the Act”), by the importer, is to the final order dated 2nd

September, 2009, passed by the High Court of Delhi at New Delhi in

CUSAA No. 7/2009. By the impugned order the High Court has

dismissed appellant’s appeal under Section 130 of the Act on the ground

that no substantial question of law arises from the order of the Customs

Excise and Service Tax Appellate Tribunal (for short “the Tribunal”) in

appeal Nos.C/920-22/2005, for its consideration.

2.To appreciate the controversy involved a brief reference to the facts, as

found by the Tribunal, would be necessary. These are:

The appellant, a body corporate, is engaged in the business of

import of plywood, inlays, MDF laminated boards and veneer sheets etc.

On 22nd May, 2000, one of the directors of the appellant, namely, Rakesh

Chandna, was apprehended by the officers of the Customs department at

Calcutta Airport. He was found in possession of US $45,000/- and Indian

currency of `9,000/-, alongwith several incriminating documents, which

fuelled further follow up action by the Directorate of Revenue Intelligence