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Concepts Global Impex v/s Union of India


Company & Directors' Information:- B N GLOBAL PRIVATE LIMITED [Active] CIN = U15400PB2014PTC038543

Company & Directors' Information:- K V GLOBAL PRIVATE LIMITED [Active] CIN = U24100DL2014PTC263567

Company & Directors' Information:- GLOBAL CORPORATION LIMITED [Active] CIN = L74999DL1992PLC048880

Company & Directors' Information:- A P IMPEX PRIVATE LIMITED [Active] CIN = U51909PB1992PTC012164

Company & Directors' Information:- C G IMPEX LTD [Active] CIN = L51909GJ1995PLC024991

Company & Directors' Information:- T & I GLOBAL LTD. [Active] CIN = L29130WB1991PLC050797

Company & Directors' Information:- B L IMPEX PRIVATE LIMITED [Active] CIN = U29199WB1997PTC085974

Company & Directors' Information:- V N G IMPEX PRIVATE LIMITED [Active] CIN = U51505DL1996PTC075373

Company & Directors' Information:- K G GLOBAL PRIVATE LIMITED [Active] CIN = U74999DL2000PTC104788

Company & Directors' Information:- P N G IMPEX PRIVATE LIMITED [Active] CIN = U51491WB1998PTC087626

Company & Directors' Information:- P D K IMPEX PRIVATE LIMITED [Active] CIN = U55101WB1995PTC075474

Company & Directors' Information:- J S R S IMPEX PRIVATE LIMITED [Converted to LLP] CIN = U25111DL2005PTC135946

Company & Directors' Information:- A. V. GLOBAL CORPORATION PRIVATE LIMITED [Active] CIN = U63090DL2007PTC159315

Company & Directors' Information:- S M J IMPEX LIMITED [Amalgamated] CIN = U65993WB1991PLC051922

Company & Directors' Information:- GLOBAL IMPEX PRIVATE LIMITED [Active] CIN = U26921MP2008PTC020855

Company & Directors' Information:- N. S. IMPEX (INDIA) PRIVATE LIMITED [Active] CIN = U51909WB2009PTC140131

Company & Directors' Information:- S R IMPEX PRIVATE LIMITED [Active] CIN = U51225PB2000PTC023407

Company & Directors' Information:- A N GLOBAL LIMITED [Active] CIN = U92110MH1985PLC035269

Company & Directors' Information:- D S GLOBAL PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071516

Company & Directors' Information:- B & G IMPEX PRIVATE LIMITED [Strike Off] CIN = U14102KA2006PTC039961

Company & Directors' Information:- H R IMPEX PVT LTD [Active] CIN = U51398PB1986PTC006721

Company & Directors' Information:- S C IMPEX PRIVATE LIMITED [Active] CIN = U51900MH1979PTC021128

Company & Directors' Information:- R AND R IMPEX PRIVATE LIMITED. [Active] CIN = U51311DL2003PTC122744

Company & Directors' Information:- A B C GLOBAL PRIVATE LIMITED [Active] CIN = U51909PB2011PTC035103

Company & Directors' Information:- K .S. IMPEX LIMITED [Active] CIN = U74899DL1995PLC074865

Company & Directors' Information:- IMPEX (INDIA) LIMITED [Active] CIN = U51900MH1946PLC005014

Company & Directors' Information:- S R I IMPEX PRIVATE LIMITED [Active] CIN = U51909MH1997PTC111715

Company & Directors' Information:- N E IMPEX PRIVATE LIMITED [Active] CIN = U74899DL2001PTC109442

Company & Directors' Information:- A G IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2003PTC141470

Company & Directors' Information:- I A T GLOBAL COMPANY PRIVATE LIMITED [Active] CIN = U24116DL1997PTC084916

Company & Directors' Information:- H. S. IMPEX PRIVATE LIMITED [Active] CIN = U51101DL2007PTC159229

Company & Directors' Information:- J D GLOBAL PRIVATE LIMITED [Active] CIN = U51909DL1997PTC091270

Company & Directors' Information:- C R IMPEX PRIVATE LIMITED [Active] CIN = U51909WB1997PTC082747

Company & Directors' Information:- M. G. IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2007PTC167538

Company & Directors' Information:- O M S IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057531

Company & Directors' Information:- V M IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1994PTC058635

Company & Directors' Information:- V E IMPEX PRIVATE LIMITED [Active] CIN = U18101DL2006PTC153599

Company & Directors' Information:- V I IMPEX PRIVATE LIMITED [Active] CIN = U51909DL1996PTC081324

Company & Directors' Information:- B N G GLOBAL INDIA LIMITED [Active] CIN = U52590DL2011PLC225377

Company & Directors' Information:- K D IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2005PTC150615

Company & Directors' Information:- N K COMPANY (GLOBAL) PRIVATE LIMITED [Active] CIN = U52390WB2010PTC153624

Company & Directors' Information:- K B K GLOBAL PRIVATE LIMITED [Active] CIN = U24296DL2016PTC290487

Company & Directors' Information:- P M K IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2008PTC175793

Company & Directors' Information:- R N IMPEX PRIVATE LIMITED [Active] CIN = U35921PB1995PTC016558

Company & Directors' Information:- U S IMPEX PRIVATE LIMITED [Active] CIN = U74999DL2000PTC103526

Company & Directors' Information:- J K P IMPEX (INDIA) PRIVATE LIMITED [Active] CIN = U51101DL2007PTC163363

Company & Directors' Information:- N. F. IMPEX PRIVATE LIMITED [Active] CIN = U51101DL2007PTC165325

Company & Directors' Information:- S. R. K. IMPEX PRIVATE LIMITED [Active] CIN = U74999MH2007PTC285169

Company & Directors' Information:- H K S IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2005PTC151918

Company & Directors' Information:- M V IMPEX PVT LTD [Active] CIN = U27109DL1988PTC287346

Company & Directors' Information:- O P IMPEX PRIVATE LIMITED [Active] CIN = U17120DL2013PTC247413

Company & Directors' Information:- H N IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2020PTC369457

Company & Directors' Information:- M & D GLOBAL PRIVATE LIMITED [Active] CIN = U31101UP1974PTC003937

Company & Directors' Information:- U AND V IMPEX INDIA PRIVATE LIMITED [Active] CIN = U51909DL2001PTC112962

Company & Directors' Information:- V R GLOBAL PRIVATE LIMITED [Active] CIN = U45200WB2007PTC120797

Company & Directors' Information:- B D IMPEX PRIVATE LIMITED [Active] CIN = U27106MH2001PTC132839

Company & Directors' Information:- M M GLOBAL PRIVATE LIMITED [Strike Off] CIN = U29120WB1986PTC041280

Company & Directors' Information:- R V GLOBAL PRIVATE LIMITED [Active] CIN = U74990MH2009PTC195301

Company & Directors' Information:- M M C GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U11200MH2010PTC206910

Company & Directors' Information:- S R GLOBAL PRIVATE LIMITED [Strike Off] CIN = U51109WB1997PTC084553

Company & Directors' Information:- H V GLOBAL PRIVATE LIMITED [Active] CIN = U18101DL2000PTC103960

Company & Directors' Information:- R P GLOBAL PRIVATE LIMITED [Strike Off] CIN = U74990MH2009PTC193409

Company & Directors' Information:- M S GLOBAL PRIVATE LIMITED [Active] CIN = U70100MH2008PTC213273

Company & Directors' Information:- S P GLOBAL IMPEX PRIVATE LIMITED [Active] CIN = U51101DL2008PTC177001

Company & Directors' Information:- D T IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC127800

Company & Directors' Information:- A S IMPEX LIMITED [Liquidated] CIN = U51395DL1993PLC055717

Company & Directors' Information:- R S V GLOBAL LIMITED [Strike Off] CIN = U51909DL1994PLC059032

Company & Directors' Information:- G M C IMPEX PRIVATE LIMITED [Active] CIN = U51109DL2008PTC179655

Company & Directors' Information:- H AND S IMPEX PRIVATE LIMITED [Active] CIN = U51398UP2003PTC027331

Company & Directors' Information:- R G IMPEX PVT LTD [Amalgamated] CIN = U51109WB1990PTC048274

Company & Directors' Information:- G C IMPEX PRIVATE LIMITED [Active] CIN = U80302DL1996PTC077507

Company & Directors' Information:- G P P IMPEX PRIVATE LIMITED [Active] CIN = U51311DL2004PTC127328

Company & Directors' Information:- H M G IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1992PTC047995

Company & Directors' Information:- R K IMPEX PVT LTD [Active] CIN = U74140WB1987PTC042220

Company & Directors' Information:- N N M IMPEX PRIVATE LIMITED [Active] CIN = U63023WB2000PTC091984

Company & Directors' Information:- B S B IMPEX PVT LTD [Active] CIN = U51909WB1993PTC059408

Company & Directors' Information:- P R IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071467

Company & Directors' Information:- R S IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057964

Company & Directors' Information:- R K GLOBAL IMPEX LIMITED. [Active] CIN = U74999DL2009PLC190421

Company & Directors' Information:- P L IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL1997PTC089507

Company & Directors' Information:- R. L. IMPEX PVT. LTD. [Strike Off] CIN = U51909WB1995PTC067449

Company & Directors' Information:- W C C IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909WB1998PTC087112

Company & Directors' Information:- M B C IMPEX PRIVATE LIMITED [Strike Off] CIN = U51226KA1995PTC018540

Company & Directors' Information:- B & S IMPEX PRIVATE LIMITED [Strike Off] CIN = U93090TN1994PTC027483

Company & Directors' Information:- S K G A IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1994PTC060646

Company & Directors' Information:- N B GLOBAL (INDIA) PRIVATE LIMITED [Active] CIN = U15122UP2012PTC051614

Company & Directors' Information:- B B S IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC135140

Company & Directors' Information:- M A R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC135682

Company & Directors' Information:- R P M IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2003PTC138596

Company & Directors' Information:- V. O. V. IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TN2012PTC084138

Company & Directors' Information:- S D M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51102DL2006PTC155031

Company & Directors' Information:- R. D. IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909CH1994PTC014201

Company & Directors' Information:- U AND S IMPEX PRIVATE LIMITED [Strike Off] CIN = U05110TZ1999PTC009047

Company & Directors' Information:- H H IMPEX PRIVATE LIMITED [Active] CIN = U74899DL2005PTC143406

Company & Directors' Information:- N M IMPEX PVT LTD [Active] CIN = U51101WB1992PTC055885

Company & Directors' Information:- H V IMPEX PRIVATE LIMITED [Active] CIN = U74140GJ2009PTC056374

Company & Directors' Information:- R J IMPEX PVT LTD [Active] CIN = U52324WB1992PTC057284

Company & Directors' Information:- U B IMPEX PRIVATE LIMITED [Active] CIN = U52100WB2009PTC135582

Company & Directors' Information:- N J IMPEX PRIVATE LIMITED [Strike Off] CIN = U74999PB2000PTC023592

Company & Directors' Information:- M J IMPEX PRIVATE LIMITED [Active] CIN = U51909WB1997PTC085671

Company & Directors' Information:- K-7 IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2001PTC113326

Company & Directors' Information:- V O L IMPEX PRIVATE LIMITED [Active] CIN = U51311DL1998PTC096983

Company & Directors' Information:- S. S. J. IMPEX INDIA PRIVATE LIMITED [Active] CIN = U36900DL2017PTC325239

Company & Directors' Information:- F AND B IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC139242

Company & Directors' Information:- N I C IMPEX PRIVATE LIMITED [Strike Off] CIN = U74899DL1988PTC031411

Company & Directors' Information:- H B IMPEX PVT LTD [Strike Off] CIN = U51909DL1984PTC019167

Company & Directors' Information:- D R IMPEX PRIVATE LIMITED [Active] CIN = U51903DL2005PTC133710

Company & Directors' Information:- S T S IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC133711

Company & Directors' Information:- A C P IMPEX PVT. LTD. [Active] CIN = U31300WB1994PTC066253

Company & Directors' Information:- V. S. IMPEX PRIVATE LIMITED [Active] CIN = U51109WB2007PTC120979

Company & Directors' Information:- J K D IMPEX PVT LTD [Strike Off] CIN = U51909WB1993PTC058052

Company & Directors' Information:- CONCEPTS INDIA PRIVATE LIMITED [Active] CIN = U45208MH1999PTC121361

Company & Directors' Information:- U & U IMPEX PRIVATE LIMITED [Active] CIN = U51909WB2008PTC131235

Company & Directors' Information:- M AND H IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2006PTC146968

Company & Directors' Information:- B A IMPEX (INDIA) PVT LTD [Strike Off] CIN = U51219WB1986PTC041551

Company & Directors' Information:- V K IMPEX PVT LTD [Amalgamated] CIN = U01132WB1985PTC038722

Company & Directors' Information:- S G IMPEX PRIVATE LIMITED [Active] CIN = U51909PB2001PTC024738

Company & Directors' Information:- S S V IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909MH2004PTC147718

Company & Directors' Information:- M L IMPEX PRIVATE LIMITED [Strike Off] CIN = U05004WB2015PTC207604

Company & Directors' Information:- A Y IMPEX PRIVATE LIMITED [Strike Off] CIN = U50102DL2009PTC189573

Company & Directors' Information:- R. A. IMPEX PRIVATE LIMITED [Strike Off] CIN = U74999DL2007PTC167834

Company & Directors' Information:- P T IMPEX PRIVATE LIMITED [Active] CIN = U15143DL1997PTC084454

Company & Directors' Information:- K M S IMPEX PRIVATE LIMITED [Active] CIN = U51311DL2004PTC125607

Company & Directors' Information:- A. C. IMPEX PRIVATE LIMITED [Strike Off] CIN = U74990DL2007PTC167843

Company & Directors' Information:- J N L IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909HR2005PTC035604

Company & Directors' Information:- S K V IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900DL1996PTC079075

Company & Directors' Information:- A V IMPEX PRIVATE LIMITED [Strike Off] CIN = U51393DL2000PTC103731

Company & Directors' Information:- R H IMPEX PRIVATE LIMITED [Strike Off] CIN = U52599TN1996PTC035971

Company & Directors' Information:- K N IMPEX PRIVATE LIMITED [Active] CIN = U24297MH2015PTC260677

Company & Directors' Information:- G M T IMPEX PRIVATE LIMITED [Active] CIN = U51909JK2014PTC004175

Company & Directors' Information:- P G I IMPEX PRIVATE LIMITED [Active] CIN = U29130DL2009PTC196307

Company & Directors' Information:- D D IMPEX PRIVATE LIMITED [Active] CIN = U52322DL2003PTC120628

Company & Directors' Information:- C & V IMPEX PRIVATE LIMITED [Active] CIN = U17119DL1999PTC098760

Company & Directors' Information:- A M P IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1993PTC052161

Company & Directors' Information:- D. M. IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1983PTC015043

Company & Directors' Information:- R G N IMPEX PRIVATE LIMITED [Active] CIN = U51909MH1998PTC113729

Company & Directors' Information:- R V M IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC132572

Company & Directors' Information:- K K S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909WB1997PTC083303

Company & Directors' Information:- T R P M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51900TN2009PTC073681

Company & Directors' Information:- K S S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109WB1998PTC088329

Company & Directors' Information:- S G K IMPEX PRIVATE LIMITED [Strike Off] CIN = U52100DL2009PTC195467

Company & Directors' Information:- M P G IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC135720

Company & Directors' Information:- O. E. IMPEX PRIVATE LIMITED [Converted to LLP] CIN = U15499UP2003PTC028093

Company & Directors' Information:- R L N IMPEX PRIVATE LIMITED [Active] CIN = U74900UP2014PTC063522

Company & Directors' Information:- S K J IMPEX PRIVATE LIMITED [Strike Off] CIN = U51495DL2001PTC112392

Company & Directors' Information:- J P R IMPEX PRIVATE LIMITED [Active] CIN = U74900MH2010PTC202751

Company & Directors' Information:- J A IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909PB1995PTC016787

Company & Directors' Information:- 8 V IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2005PTC155015

Company & Directors' Information:- A. G. CONCEPTS PRIVATE LIMITED [Active] CIN = U74999MH2016PTC286663

Company & Directors' Information:- S K M IMPEX (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74900TG2009PTC066061

Company & Directors' Information:- C L IMPEX PRIVATE LIMITED [Active] CIN = U74999WB2011PTC164926

Company & Directors' Information:- T S G IMPEX (INDIA) PRIVATE LIMITED [Active] CIN = U51101DL2007PTC171102

Company & Directors' Information:- D B S IMPEX (INDIA) PRIVATE LIMITED [Strike Off] CIN = U51311DL2002PTC115767

Company & Directors' Information:- V IMPEX INDIA PRIVATE LIMITED [Strike Off] CIN = U51311DL2003PTC121587

Company & Directors' Information:- S & V IMPEX PRIVATE LIMITED [Active] CIN = U52100DL2011PTC219237

Company & Directors' Information:- V J IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909KL1998PTC012392

Company & Directors' Information:- J M B IMPEX PRIVATE LIMITED [Strike Off] CIN = U51225PB2000PTC023322

Company & Directors' Information:- IMPEX PVT LTD [Strike Off] CIN = U51900WB1953PTC009794

Company & Directors' Information:- A J IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909PB1995PTC016340

Company & Directors' Information:- S G IMPEX PRIVATE LTD [Strike Off] CIN = U74999DL1996PTC076598

Company & Directors' Information:- CONCEPTS PRIVATE LIMITED [Strike Off] CIN = U45201KA1980PTC004015

Company & Directors' Information:- K N R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL1994PTC059797

Company & Directors' Information:- S AND B IMPEX PRIVATE LIMITED [Strike Off] CIN = U17125DL1995PTC067853

Company & Directors' Information:- L S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51900MH2000PTC124580

Company & Directors' Information:- V K B IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2004PTC125513

Company & Directors' Information:- A M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL1993PTC052241

Company & Directors' Information:- S W IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1993PTC054423

Company & Directors' Information:- S I V IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2003PTC120358

Company & Directors' Information:- A V C IMPEX PRIVATE LIMITED [Under Process of Striking Off] CIN = U51224PB1996PTC018652

Company & Directors' Information:- K C I IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TN2004PTC053918

Company & Directors' Information:- C P S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2002PTC114495

Company & Directors' Information:- P S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51900MH1982PTC027591

Company & Directors' Information:- S V L IMPEX PRIVATE LIMITED [Active] CIN = U52100PY2011PTC002609

Company & Directors' Information:- A AND G IMPEX PRIVATE LIMITED [Strike Off] CIN = U51399RJ2003PTC018182

Company & Directors' Information:- AT 6 IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900TN2013PTC091925

Company & Directors' Information:- C & I IMPEX PRIVATE LIMITED [Strike Off] CIN = U51101PN2007PTC130201

Company & Directors' Information:- V I P IMPEX PRIVATE LIMITED [Active] CIN = U51310MH2003PTC140018

Company & Directors' Information:- G K IMPEX PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U51311MH2001PTC131241

Company & Directors' Information:- M. D. CONCEPTS PRIVATE LIMITED [Strike Off] CIN = U74900MH2010PTC204451

Company & Directors' Information:- A I M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC142754

Company & Directors' Information:- A M GLOBAL PRIVATE LIMITED [Active] CIN = U74999MH2015PTC261061

Company & Directors' Information:- M C S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TN2002PTC050065

Company & Directors' Information:- V S P IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TG2004PTC042989

Company & Directors' Information:- L S A GLOBAL INDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U74900TG2015PTC098308

Company & Directors' Information:- R L GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U52300HP2014PTC000764

Company & Directors' Information:- A K K IMPEX PRIVATE LIMITED [Active] CIN = U93091DL2006PTC149262

Company & Directors' Information:- R & R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51494DL2008PTC185431

Company & Directors' Information:- V G IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2002PTC116311

Company & Directors' Information:- S J R T IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2003PTC121671

Company & Directors' Information:- C K IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2003PTC122959

Company & Directors' Information:- S K D IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC124397

Company & Directors' Information:- G AND C IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2004PTC124724

Company & Directors' Information:- B T IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC127289

Company & Directors' Information:- G A IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2004PTC127568

Company & Directors' Information:- R K R IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC133691

Company & Directors' Information:- S S G IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC137151

Company & Directors' Information:- S A B IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC139404

Company & Directors' Information:- N & N IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2007PTC158100

Company & Directors' Information:- S O IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2008PTC181578

Company & Directors' Information:- H & C IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2012PTC232170

Company & Directors' Information:- 3 S IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2014PTC268206

Company & Directors' Information:- S S R IMPEX PRIVATE LIMITED [Active] CIN = U74999DL2004PTC129430

Company & Directors' Information:- H R G IMPEX PRIVATE LIMITED [Amalgamated] CIN = U51109DL2011PTC213035

Company & Directors' Information:- Q & D IMPEX PRIVATE LIMITED [Active] CIN = U51219DL2012PTC232804

Company & Directors' Information:- B B IMPEX PVT LTD [Strike Off] CIN = U51222DL2001PTC111014

Company & Directors' Information:- S J R IMPEX PRIVATE LIMITED [Converted to LLP] CIN = U51311DL2005PTC136322

Company & Directors' Information:- L & C IMPEX PRIVATE LIMITED [Active] CIN = U51391DL2008PTC185084

Company & Directors' Information:- VERSUS IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1995PTC070311

Company & Directors' Information:- S P R D IMPEX PVT LTD [Strike Off] CIN = U74899DL2000PTC103850

Company & Directors' Information:- H A S N IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900DL2013PTC259109

Company & Directors' Information:- K S S IMPEX PRIVATE LIMITED [Active] CIN = U45200DL2006PTC156836

Company & Directors' Information:- U AND I IMPEX PRIVATE LIMITED [Strike Off] CIN = U52300DL2009PTC189916

Company & Directors' Information:- P V IMPEX PRIVATE LIMITED [Under Process of Striking Off] CIN = U74950DL2002PTC114614

Company & Directors' Information:- S R J IMPEX PRIVATE LIMITED [Strike Off] CIN = U85191DL2008PTC173195

Company & Directors' Information:- V K M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109HR2008PTC037574

Company & Directors' Information:- T N D IMPEX PRIVATE LIMITED [Strike Off] CIN = U00360KA1995PTC018522

Company & Directors' Information:- S & S IMPEX PRIVATE LIMITED [Active] CIN = U51909HR2016PTC065165

Company & Directors' Information:- C G M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109KA2011PTC057984

Company & Directors' Information:- G R GLOBAL PRIVATE LIMITED [Active] CIN = U70102KA2013PTC069586

Company & Directors' Information:- A V A IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109GJ2010PTC061135

Company & Directors' Information:- D. A IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109GJ2010PTC062851

Company & Directors' Information:- A N IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909KL1996PTC009869

Company & Directors' Information:- H. E. GLOBAL PRIVATE LIMITED [Active] CIN = U72901GJ2016PTC092866

Company & Directors' Information:- J. P. V. IMPEX PRIVATE LIMITED [Active] CIN = U51909PB2018PTC048141

Company & Directors' Information:- A AND A IMPEX PVT LTD [Strike Off] CIN = U51909TG1985PTC005356

Company & Directors' Information:- B H IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC135947

Company & Directors' Information:- G L R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909PB1998PTC021944

Company & Directors' Information:- N T IMPEX PRIVATE LIMITED [Strike Off] CIN = U65923RJ1996PTC012314

Company & Directors' Information:- C S IMPEX PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC061825

Company & Directors' Information:- G P S IMPEX PVT LTD [Strike Off] CIN = U18101RJ1995PTC009606

Company & Directors' Information:- G F I IMPEX PRIVATE LIMITED [Strike Off] CIN = U00000DL2000PTC108822

Company & Directors' Information:- K. C. IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109PB2008PTC032488

Company & Directors' Information:- L B IMPEX PVT LTD [Strike Off] CIN = U18101TN1982PTC009200

Company & Directors' Information:- J P IMPEX PRIVATE LIMITED [Strike Off] CIN = U17100MH1999PTC121873

Company & Directors' Information:- S V Y IMPEX PRIVATE LIMITED [Strike Off] CIN = U51900TG2008PTC060239

Company & Directors' Information:- S R B IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TG2005PTC045096

Company & Directors' Information:- S T R IMPEX PRIVATE LIMITED [Strike Off] CIN = U18109DL2006PTC156645

Company & Directors' Information:- S S M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2007PTC161812

Company & Directors' Information:- H AND A IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900DL1996PTC075469

Company & Directors' Information:- A T IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900DL2008PTC182162

Company & Directors' Information:- K B IMPEX PRIVATE LIMITED [Under Process of Striking Off] CIN = U41000DL2008PTC173196

Company & Directors' Information:- M S S R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909AP2003PTC042061

Company & Directors' Information:- T T S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL1984PTC017835

    C.W.P. No. 4247 of 2017 (O & M) & C.M. No. 10370 of 2018

    Decided On, 16 August 2018

    At, High Court of Punjab and Haryana

    By, THE HONOURABLE MR. JUSTICE RAJESH BINDAL & THE HONOURABLE MR. JUSTICE HARINDER SINGH SIDHU

    For the Appellant: Jagmohan Bansal, Advocate. For the Respondent: R.K. Handa, Advocate.



Judgment Text


Rajesh Bindal, J.

1. C.M. No. 10370 of 2018 : Miscellaneous application is allowed and the accompanying replication along with Annexures P-6 to P-8 is taken on record.

C.W.P. No. 4247 of 2017

2. The grievance of the petitioner in the present writ petition is that at the time of import of goods, the duty leviable thereon was paid, however, the Directorate of Revenue Intelligence, New Delhi (for short 'the DRI') pressurised the petitioner to pay another sum of Rs. 40,00,000/- while detaining the goods in transit.

3. The submission is that the amount was paid to avoid delay in clearance and demurrage charges payable to the port authorities. The petitioner under the pressure of the DRI officials paid a sum of Rs. 40,00,000/- without there being any show cause notice or the order. It has been further submitted that when the amount was taken from the petitioner without there being any show cause notice or order passed confirming that demand, the same was in violation of Article 265 of the Constitution of India.

4. Learned Counsel for the petitioner referred to Division Bench judgments of this Court in Century Metal Recycling Pvt. Ltd. v. Union of India - 2009 (234) E.L.T. 234 (P & H) and Century Knitters (India) Ltd. v. Union of India - 2013 (293) E.L.T. 504 where refund of the amount recovered in this fashion was ordered. Delhi High Court's judgment in Digipro Import and Export Pvt. Ltd. v. Union of India and others -2017-TIOL-1076-HC-DEL-CX = 2017 (353) E.L.T. 3 (Del.) was also referred to wherein the matter was referred to CVC to enquire into the matter regarding harassment to the importers by the officials of the DRI.

5. Learned Counsel for the petitioner further submitted that even if demand is confirmed against the petitioner in terms of show cause notice dated 24-4-2017 issued to him, for filing appeal, the petitioner will have to deposit only 10% of the duty. Hence, recovery of money under coercion at this stage is without authority of law and the amount needs to be refunded.

6. On the other hand, Counsel for the respondents submitted that the amount was paid by the petitioner voluntarily, finding that he had violated the law while importing the goods by paying the duty on transaction value instead of the maximum retail price. The duty was leviable at the higher rate.

7. He further submitted that though show cause notice had already been issued to the petitioner on 24-4-2017, however, the proceedings are still pending.

8. Heard Learned Counsel for the parties and perused the paper book.

9. The fact that a sum of Rs. 40,00,000/- had been taken from the petitioner without there being any show cause notice or the demand at that time, is not in dispute. The only issue sought to be raised by Counsel for the respondents is that the amount was deposited by the petitioner voluntarily. That issue has already been gone into by this Court in Century Metal Recycling Pvt. Ltd. and Century Knitters (India) Ltd. cases (supra) wherein finding that certain amount was recovered from the exporter without any show cause notice or demand, it was ordered to be refunded.

10. In Century Metal Recycling Pvt. Ltd. (supra) it was held that unless there is assessment and demand, the amount deposited by the petitioners cannot be appropriated. It was observed as under :-

"13. As far as the amount deposited by the petitioners is concerned, case of the petitioners is that the same was deposited under coercion. Case of the respondents was that the same was deposited voluntarily. Whatever be the position, unless there is assessment and demand, the amount deposited by the petitioners cannot be appropriated. No justification has been shown for retaining the amount deposited, except saying that since it was voluntarily deposited. In view of this admitted position, the petitioners are entitled to be returned the amount paid."

11. In Century Knitters (India) Ltd. (supra) finding that certain amount was recovered by the revenue without any show cause notice or demand, while directing retaining of 20% of the amount, the balance amount of Rs. 8 crores was directed to be refunded. It was held that unless a demand is finalized and is existing which is liable to be discharged, the revenue cannot retain any amount unless there is a specific provision in the statute which authorizes such retention. Retention of any amount by the revenue in such a situation would be violative of Article 265 of the Constitution.

12. The relevant observations are as under :-

"11. After hearing Learned Counsel for the parties and perusing the record, we find that as on date no crystallized liability has been shown to be existing against the petitioners. Further, only a show cause notice has been issued whereunder a liability to the extent of Rs. 50 lacs could be fastened. Insofar, as the matters which are under investigation, it has not been shown that any show cause notice in respect thereof has been issued by the respondent-department so far.

12. It is trite law that unless a demand, which is finalized and is existing which is liable to be discharged, the revenue cannot retain any amount unless there exists specific provision in the statute for the retention of the amount.

13. On a specific query put to the Learned Counsel for the revenue relating to any provision in the statute on the basis of which the revenue could provisionally retain the amount, learned counsel for the revenue candidly admitted that there is no such provision to retain the amount except to refer to Section 42 of the Customs Act, 1962. Further, on a query as to whether any order requiring the petitioners to refund the duty drawback as canvassed by the revenue had been passed, Learned Counsel for the revenue was unable to show that there existed any such order or authorization from any competent authority. It was only urged that it was a disputed question of fact as to whether the amount was deposited voluntarily or under coercion. Be that as it may, whatever be the situation, the revenue cannot retain any amount to which it legally not entitled to as the same would be violative of Article 265 of the Constitution of India."

13. Another fac

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t which deserves to be noticed is that show cause notice was issued to the petitioner on 24-4-2017 and more than one year has already been elapsed but no order has been passed. Even if demand is confirmed against the petitioner, for hearing of appeal up to the CESTAT, only 10% of the amount is to be deposited, whereas the proceedings in the present case have not been concluded yet. 14. Keeping in view the enunciation of law as noticed above, after retaining the amount of Rs. 6,00,000/-, balance amount deposited by the petitioner be refunded to him within a period of four weeks from the date of receipt of copy of the order. 15. The writ petition is disposed of accordingly.
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