1999 (3) TMI 184

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....bmitting installation certificates and for keeping to certain export commitments for five subsequent years. 2. The import was made in or about 1995. 3. The machinery did not work as expected and at least with regard to initial years there were export defaults. On or about 31-3-1998, the Assistant Commissioner of Customs, Appraising Grade 5A issued a demand from Customs House, Calcu....

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....in case the writ ultimately succeeds, such payment might be treated for all purposes as a payment on all fours with one made under Section 90 sub-section (2) of the said Act. Such a payment would relieve the writ petitioner from further liability. 8. The authorities have not accepted the payment of the 50% as according to them it appears that the departmental view currently is that the cas....

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.... fruitless victory. On the other hand if the 50% amount is paid and the respondents are compelled by order of Court to accept it, then, even if the writ is ultimately lost, the arms of the Writ Court are long enough to adjust the matters so that an adjudication for the balance amount, if any payable, might be put afoot after the disposal of the Writ. 12. Mr. Mitter appearing for the respon....

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....t month a sum of Rs. 1,61,00,679/- and when the said sum is tendered by way of cheque, pay order or otherwise, the respondent no. 1 shall accept and appropriate that amount without raising any demur or protest. Payment and acceptance shall both be without prejudice and the effect thereof shall abide by the result of the writ. The present order shall be treated as postulating the passing of an appr....