Writ petition disposed without costs, interim injunction granted, 30-day abeyance allowed for appeal

The court disposed of the writ petition without costs, allowing the petitioner to pursue remedies before the appropriate forum within the specified period. An interim injunction was granted, restraining recovery proceedings, pending confirmation of service of the Order-in-Original. The court allowed a 30-day abeyance of the demand for the petitioner to appeal against the Order-in-Original received on 18.9.2017.

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Issues:
Challenge to demands for arrears of customs duty based on directorship resignation and lack of service of Order-in-Original.

Analysis:
The petitioner filed a writ petition challenging demands for customs duty arrears amounting to Rs. 2,21,05,600. The petitioner, a former Managing Director of a company, resigned from directorship before a show cause notice was issued in 2004. The petitioner argued that being no longer associated with the company, he was not liable for the demanded amount. Despite sending representations, the petitioner was not served with the Order-in-Original dated 14.2.2008, hindering legal remedies. An interim injunction was granted, restraining recovery proceedings. The respondents were directed to confirm if the Order-in-Original was served.

Subsequently, a draft counter affidavit was prepared by the respondents. The petitioner informed the court that after the interim order, a copy of the Order-in-Original was served. The court allowed a 30-day abeyance of the demand for the petitioner to appeal against the Order-in-Original received on 18.9.2017. The court disposed of the writ petition without costs, allowing the petitioner to pursue remedies before the appropriate forum within the specified period.

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