2016 (9) TMI 27

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....aluminum ingots valued Rs. 32,50,342.19 and weighing 249.728 MT through Cochin Port. The goods reached Cochin Port on 26.3.1981. The goods were cleared as per Bill of Entry No.507 dated 28.3.1981 by the first respondent through their clearing agents under the impression that in view of the Government of India notification No.176/1980 dated 29.8.1980, additional duty would be levied only to the extent of 12.5% of the value of the goods. It appears that the said notification had been rescinded by notification No.76-Cus dated 27.3.1981 with effect from 27.3.1981 onwards. When that mistake was noticed, a demand notice under section 28(1) of the Customs Act, 1962 was issued by the Assistant Collector of Customs, Kochi to the first respondent cal....

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.... be applicable to the goods in question. He accordingly directed that the sum of Rs. 10,75,050.66 be paid into the Customs House Treasury within ten days of the receipt of a copy of the order. 3. The first respondent challenged that order by filing O.P.No.5049 of 1981 in this court. It was heard and dismissed by a learned single judge of this court by Ext.P2 judgment delivered on 7.2.1984. The first respondent carried the matter in appeal by filing W.A.No.150 of 1984. The said appeal was dismissed by judgment delivered on 16.10.1984. The first respondent carried the matter to the Hon'ble the Supreme Court by filing S.L.P(Civil)No.1539 of 1985. In that Special Leave Petition, the Apex Court passed an interim order staying recovery of ....

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....rtment. b. Declare that the proceedings before the BIFR now stated to be pending is not a bar to the payment of moneys under the bank guarantee furnished by the 1st respondent in favour of the Customs Department. c. Declare that the amount of customs duty due from the 1st respondent company are Crown Debs and the Customs Department has the 1st charge over the amounts covered by the bank guarantee. d. Call for the records leading upto Exhibit.P6 and quash the same by a writ of certiorari or any other appropriate writ, order or direction. e. Grant such reliefs which this Hon'ble Court may deem, fit and proper in the facts and circumstances of the case; and f. To award the costs of these proceedings to the petitioners. 4.....