TaxTMI 
TaxTMI 
2017 (3) TMI 496
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....(Per Shri S.C. DHARMADHIKARI, J.) : 1. Having heard both sides and finding that respondent Nos.1 to 3 have recovered from the defaulters the amount which was payable as customs duty, no useful purpose will be served by permitting the said respondents to continue with the attachment. 2. However, it is prayed that the Department has to recover the interest from the defaulters and which, according ....
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.... Jetly, appearing for respondent Nos.1 to 3, we do not allow the respondents to continue the attachment for any balance quantum or sum that is due and allegedly payable. It may be as interest but for that the respondents would have to institute appropriate legal proceedings. They may in such proceedings claim that they are entitled to attach or continue the attachment on the immoveable and moveabl....
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....Court/Forum on its own merit and in accordance with law, uninfluenced by the order and directions of this Court. (iii) In the event the respondents fail to commence legal proceedings before any Competent Court/Forum and apply therein for the aforesaid relief, after four weeks the property shall stand released from attachment. Thereupon, the respondents cannot proceed against the same for any bala....