TaxTMI 
TaxTMI 
2016 (7) TMI 589
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....aulters for recovery of Government Dues), Rules, 1995, dated 05.10.2015. The first petitioner is the husband of the second petitioner and they are co-owners of the property which is subject matter of the impugned attachment. The impugned notice states that the first petitioner is liable to pay a sum of Rs. 5,44,291/- along with interest as applicable being the amount of Government dues payable as per the terms of the order-in-original No.15014/2011, dated 07.03.2011, passed by the second respondent under Section 28(1) and 28AB of the Customs Act, 1962. 3. The facts, which are necessary for disposal of the Writ Petition, are that the petitioners are Directors of M/s.Tapan Preci Tek Ltd., a company incorporated under the Companies Act, 195....
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....ce, as no notice of proceedings was issued to the petitioner prior to serving impugned notice of attachment. Further, it is submitted that the impugned notice of attachment attaching the personal properties of the petitioners is wholly without jurisdiction and the petitioners cannot be made personally liable for the alleged dues of the company. The respondent ignored the fact that the company is a separate legal entity and the liability of the company cannot be fastened on the petitioners. 5. The learned counsel for the petitioner after reiterating the above grounds referred to the definition of defaulter under the 1995 Rules as defined under Rule 2(6), which means any person from whom Government dues are recoverable under the Customs Ac....
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....at the petitioners-importers did not respond to the show cause notice and personal hearing and deliberately evaded the submission of export obligation discharge certificate and after affording effective opportunity and complying with the principles of natural justice, the order-in-original dated 07.30.2007, was passed. Further, it is submitted that as per the condition of duty exemption notification issued under any export incentive schemes including EPCG, the petitioner-importer's obligation to fulfil the notification conditions is continuing one and there is no time limit to invoke the conditions of notification. To that effect, the petitioner-importer had executed the Bond binding themselves to pay the duty with interest on demand in....
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.... The said order remains unchallenged till date. The petitioners' case is that due to floods in 2003, all the records were fully damaged and they have no documents; due to severe financial crisis, the land in which the factory was situated was sold on outright basis by registered sale deed dated 24.03.2006. Though in the counter affidavit, the second respondent states that notices were issued, it is not clear from the counter whether the notices were indeed served on the company or in the absence of service on the company whether the service was effected in accordance with the Rules. 8. Be that as it may, it has to be seen as to whether the amount which has become due and payable pursuant to the order-in-original, dated 07.03.2011, co....