Petitioner to respond to 2005 notice within 15 days, interim order lifted, no costs awarded.

The court directed the petitioner to respond to a 2005 notice regarding interest within 15 days. The interim order was lifted, permitting the respondent to act in accordance with the law. No costs were awarded, and related miscellaneous petitions were closed.

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Issues:
Petition for issuance of writ of mandamus to direct the respondent to issue show cause notice regarding customs duty payable. Request for opportunity to make submissions on interest claim.

Analysis:
The petitioner sought a writ of mandamus to compel the respondent to issue a show cause notice concerning customs duty. The petitioner had received a notice in 2005 demanding payment of duty and interest due to non-fulfillment of export obligations against an advance license. The settlement commission rejected the petitioner's applications, leading to a dismissal of a writ petition challenging the rejection. The respondent called upon the petitioner to pay the outstanding duty and interest, threatening action under Section 142 of the Customs Act 1962. The petitioner, through their counsel, acknowledged the unsuccessful legal challenges and did not press for the issuance of a show cause notice. However, they requested an opportunity to address the interest claim, stating that the duty had already been paid. The court noted the absence of a specific plea regarding interest in the petition but allowed the petitioner to respond to the 2005 notice demanding interest within 15 days. The court directed the respondent to consider the petitioner's submission and make a decision in accordance with the law.

In conclusion, the court disposed of the writ petition by instructing the petitioner to reply to the 2005 notice regarding interest within 15 days. The interim order was lifted, allowing the respondent to proceed as per the law. No costs were awarded, and connected miscellaneous petitions were closed.

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