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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G. Jayachandran, R. Sakthivel, JJ
M/s A.P.P. Enterprises – Appellant
Versus
Commissioner of Customs (Seaport-Export) – Respondent
| Table of Content |
|---|
| 1. details of parties and job work import scheme. (Para 1 , 2 , 3) |
| 2. investigation reveals diversion and misuse of duty-free imports. (Para 4 , 5 , 6 , 7) |
| 3. procedural history of notices, orders, and appeals. (Para 8 , 9 , 10 , 11) |
| 4. appellants challenge pre-deposit based on prior favorable rulings. (Para 12 , 13) |
| 5. revenue proves deliberate misuse via miscoding and diversion. (Para 14 , 15) |
| 6. distinguishes facts; extended limitation applies due to suppression. (Para 16 , 17 , 18) |
| 7. wilful misstatement evidenced by incorrect export codes. (Para 19 , 20) |
| 8. pre-deposit upheld; appeals dismissed for non-compliance. (Para 21 , 22) |
COMMON JUDGMENT
(Judgment was made by Dr.G.JAYACHANDRAN,J.)
1.C.M.A.No:1162 to 1164 of 2014 are by (i) M/s A.P.P. Enterprises; (ii) Mr.Vinod Agarwal, Partner, M/s A.P.P. Enterprises; and (iii) Mr.Dwaraka Prasad Parekh, Partner, M/s A.P.P. Enterprises respectively.
2. M/s A.P.P. Enterprises, having its registered office at Delhi is a Partnership Firm run by Mr.Vinod Agarwal and Mr.Dwaraka Prasad Parekh, as its Partners. At its factory in Haryana for conversion of ‘Areca nuts/Betel nuts’ into ‘Betel Nut Tannin’ as a job work imported huge quantity o
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