Supreme Court of India

M/s. Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur

Neutral citation

Reported as [2013] 3 S.C.R. 27

Bench D.K. Jain and Madan B. Lokur JJ.

Decided 22 January 2013

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the extended period of limitation under the said provision could not be invoked against the appellant.

Judgment, page 25

From the headnote

Customs Act, 1962 - s.28 r!w the proviso thereto and s. 112 - Levy of customs duty and penalty - Challenge to - Plea of assessee-appellant that the demand of duty along with the penalty was barred by limitation turned down by Tribunal - Held: Conclusion of the Tribunal that mere non payment of duties is equivalent to collusion or willful ·misstatement or suppression of facts is untenable - S.28 contemplates two situations, viz. inadvertent non-payment and deliberate default - The former is canvassed in the main body of s.28 and is met with a limitation period of six months, whereas the

Authorities it was built on

1989 Padmini Products v. Collector of Central Excise, Bangalore cited by 19
1989 Collector of Central Excise, Hyderabad. v. Chemphar Drugs & Liniments, Hyderabad. cited by 10
2001 M/s Associated Cement Companies Ltd. v. Commissioner of Customs cited by 9
2003 M/s. Easland Combines, Coimbatore v. The Collector of Central Excise, Coimbatore cited by 4
2005 Union of India and Ors. v. Ashok Kumar and Ors. cited by 3
2004 Sarabhai M. Chemicals v. Commissioner of Central Excise, Vadodara cited by 1
2005 M/s. Anand Nishikawa Co. Ltd. v. Commissioner of Central Excise, Meerut cited by 1
2006 Aban Loyd Chiles Offshore Limited and Ors. v. Commissioner of Customs, Maharashtra cited by 1

Where later benches applied it

2014 Ram Kishan v. Sh. Tarun Bajaj & Ors. relied on
2021 Commissioner of Gst and Central Excise v. M/s Citi Bank N. A. referred to
2020 M/s. L. R. Brothers Indo Flora Ltd. v. Commissioner of Central Excise referred to
2017 Commissioner Central Excise, Bangalore v. M/s. United Spirits Ltd. & Anr. referred to
2022 C.C., C.E. & S.T. – Bangalore (adjudication) Etc. v. M/s Northern Operating Systems Pvt Ltd. mentioned

Of those, 1 relied on · 3 referred to · 1 mentioned

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