1999(03)LCX0073

Judges: Hon’ble Mrs. Justice Sujata V. Manohar 
Hon’ble Mr. Justice R.C. Lahoti
Show cause notice — Mere marking of copy of SCN — Transfer of licence — Minilab system — Eligibility at concessional transaction rate 
On 22-3-1999 the Supreme Court had dismissed the Civil Appeal Nos. 7958-7966 of 1995 filed by Collector of Customs, Bombay against the CEGAT Order Nos. 374-382/94-A, dated 7-12-1994 on the following matters:
Whether, since the goods imported were not covered by licence and such licence was not valid for the goods in question, any transfer of such licence amounts to void transaction which confers no rights and obligations on respective parties; 
Whether such transfer results in illegal importations and accordingly the goods liable to confiscation under Section 111(d) of the Customs Act, 1962 and whether the penalty imposed under Section 112 ibid was also sustainable;
Whether mere marking of a copy of show cause notice without specifically asking the parties to show cause was regardable as show cause notice.
Whether, since the Service Industry was included in the scope and coverage of Project Import, the Minilab system imported was eligible for concessional rate of duty under Project Import Heading 84.66 of Customs Tariff Act, 1975.

Equivalent Collector v. Expo Combines - 1999 (108) ELT A121(S.C)