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National Paper Agency v/s Commissioner of Customs (Import), Nhava Sheva

Company & Directors' Information:- U T AGENCY PVT. LTD. [Active] CIN = U45203WB1991PTC052617

Company & Directors' Information:- R K IMPORT PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057913

Company & Directors' Information:- S K H AGENCY PRIVATE LIMITED [Active] CIN = U52390TG2013PTC085384

Company & Directors' Information:- P. J. PAPER INDIA LIMITED [Active] CIN = U21098DL2006PLC151012

Company & Directors' Information:- S. A. PAPER PRIVATE LIMITED [Active] CIN = U21097WB2009PTC135556

Company & Directors' Information:- U P PAPER CORPORATION PRIVATE LIMITED [Active] CIN = U45203WB1945PTC012185

Company & Directors' Information:- S V M PAPER PRIVATE LIMITED [Active] CIN = U21012DL2004PTC124024

Company & Directors' Information:- B N PAPER COMPANY PRIVATE LIMITED [Active] CIN = U74899DL1993PTC053155

Company & Directors' Information:- K M PAPER PRIVATE LIMITED [Active] CIN = U21012HP1996PTC017834

Company & Directors' Information:- O M AGENCY PRIVATE LIMITED [Active] CIN = U52321TN1961PTC004668

Company & Directors' Information:- M M PAPER PRIVATE LIMITED [Active] CIN = U21098WB2009PTC135633

Company & Directors' Information:- S M AGENCY PVT LTD [Active] CIN = U51109WB1964PTC026129

Company & Directors' Information:- C P PAPER PRIVATE LIMITED [Amalgamated] CIN = U74899DL1994PTC062173

Company & Directors' Information:- G R AGENCY LTD [Strike Off] CIN = U51109WB1951PLC019409

Company & Directors' Information:- S N Q S AGENCY PRIVATE LIMITED [Active] CIN = U52110TZ1999PTC008761

Company & Directors' Information:- A & N AGENCY PRIVATE LIMITED [Under Process of Striking Off] CIN = U51909TN2003PTC052088

Company & Directors' Information:- A E AGENCY PRIVATE LIMITED [Active] CIN = U65993TN2000PTC044931

Company & Directors' Information:- S R W AGENCY PRIVATE LIMITED [Active] CIN = U52190WB2011PTC160006

Company & Directors' Information:- K L AGENCY PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC050493

Company & Directors' Information:- S B T AGENCY PVT LTD [Strike Off] CIN = U51103WB1965PTC026347

Company & Directors' Information:- J S PAPER PRIVATE LIMITED [Strike Off] CIN = U21012RJ1990PTC005366

Company & Directors' Information:- S B M AGENCY PRIVATE LIMITED [Active] CIN = U51504TN2004PTC052953

Company & Directors' Information:- M P S AGENCY PVT LTD [Active] CIN = U51109WB1998PTC088149

Company & Directors' Information:- A. G. AGENCY PRIVATE LIMITED [Strike Off] CIN = U51109DL2008PTC186212

Company & Directors' Information:- M. V. IMPORT PRIVATE LIMITED [Strike Off] CIN = U51900GJ2009PTC058237

Company & Directors' Information:- PAPER INDIA PVT LTD [Strike Off] CIN = U51109WB1957PTC023601

Company & Directors' Information:- S N AGENCY PVT LTD [Strike Off] CIN = U66010WB1989PTC047981

Company & Directors' Information:- V AND S AGENCY PRIVATE LTD. [Strike Off] CIN = U74999DL1986PTC025148

Company & Directors' Information:- IMPORT CORPORATION PVT LTD [Strike Off] CIN = U51909PB1952PTC001769

Company & Directors' Information:- PAPER CORPORATION OF INDIA LIMITED [Dissolved] CIN = U99999MH1945PTC004331

Company & Directors' Information:- U P PAPER CORPN PVT LTD [Strike Off] CIN = U21093WB1945PTC012785

    Appeal No. C/319 of 2009-CU(DB) & Final Order No. A/86314 of 2018-WZB

    Decided On, 11 May 2018

    At, Customs Excise amp Service Tax Appellate Tribunal West Zonal Bench At Mumbai


    For the Appellant: Pooja Reddy, Advocate. For the Respondent: C. Singh, Assistant Commissioner (AR).

Judgment Text

Ramesh Nair, Member (J)

1. This appeal has been filed by National Paper Agency being proprietorship firm of Ms. Binal Damji Boricha, daughter of Shri Damji K. Boricha, who was the earlier proprietor of National Paper Agency. The prayer in the appeal is only to waive the penalty of Rs. 10 lakhs imposed on the appellant.

2. Ms. Pooja Reddy, Ld. Counsel for the appellant submits that the imports in question were made during the period August to September, 2008 whereas Shri Damji K. Boricha passed away on 12-6-2008. Thereafter the daughter Ms. Binal Damji Boricha became the proprietor of the firm on 13-6-2008. The imports were made under the IEC No. 0397016671, which was issued in the name of National Paper Agency. She submits that the IEC was fraudulently obtained by some other importer who were the actual importer. Therefore, the penalty imposed on National Paper Agency, the name which was fraudulently used by the importer should not have been imposed.

3. Shri Chatru Singh, Ld. AC (AR) appearing on behalf of the revenue reiterates the finding of the impugned order.

4. We have carefully considered the submissions made by both sides. We find that as per the order, the appellant was National Paper Agency under IEC No. 0397016671 and relevant PAN No. ABYPVS160F. Accordingly, the National Paper Agency against whom the order has been passed is not the present appellant i.e. National Paper Agency, under the proprietorship of Ms. Binal Damji Boricha. Therefore, Ms. Binal Damji Boricha has no locus standi to come in appeal against the order passed against National Paper Agency, wherein the present appellant was not the proprietor. In case of proprietorship, the name of the proprietorship firm is considered as fictitious; the identity of proprietor is recognised. Therefore the proprietorship firm under the same name of different proprietor is different from the proprietorship of the same name of another proprietor. Therefore the National Paper Agency against whom the impugned order was passed is different from the National Paper Agency presently owned by Ms. Binal Damji Boricha. Therefore the apprehension of the appellant that the impugned order can be enforced on the present appellant does not carry any water. It is also made clear that the impugned order cannot be enforced on the present proprietor of National Paper Agency i.e. Ms. Binal Damji Boricha. However, the order is very much enforceable against the actual importers who fraudulently imported the goods by misusing the IEC and PAN No. of Shri Damji K. Boricha, for the reason that the import was made in August and September, 2008. During the said period, Shri Damji K. Boricha was not alive as he expired on 12-62008. This clearly shows the actual importer are diff

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erent and the order should be enforced against such actual importer. 5. Since we made it clear in the discussion hereinabove that this order is not enforceable against National Paper Agency, proprietorship of Ms. Binal Damji Boricha, the appeal stands infructuous; hence disposed of accordingly.