2017 (10) TMI 988

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....kumar & Mr. Ajayan T.V., Advocates for Petitioner Mr. Y. Hariprasad, Advocate for Respondent ORDER 1. The petitioner assessee has filed this writ petition against the order passed by the Respondent - Additional Commissioner of Customs, Inland Container Depot, Bangalore, Annexure A on 29/10/2015 raising a demand of Rs. 1,02,92,549/- of Customs Duty and confiscation of goods valued at Rs. 4....

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.... Interest Act, 2002 on 15/04/2015, and these notices were received only through watchman of the Bank upon whom the said notice was served and soon upon coming to know of the said Show Cause Notice, the petitioner Company filed through their counsel a reply to the said Show Cause Notice vide Annexure P dated 13/11/2015, inter alia contending that the export obligations in pursuance of the import ma....

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....itioner Company for taking its defence before the said Authority and verify the relevant evidence produced by them. The said order, therefore, cannot be sustained and deserves to be set aside. 6. This Court is also constrained to observe that the Quasi Judicial Revenue Authorities while assigned the job of collection of Revenue in accordance with law need not act in a rash manner and throw the ....

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....nstitutional Courts or higher Appellate Authorities rather than genuinely serving the cause of the Revenue or the Government. Such tendency of the quasi- judicial Authorities cannot be encouraged. Their powers to pass orders within the frame work of law is understood and appreciated, but exceptionally when the Courts take up such cases for scrutiny under extra-ordinary jurisdiction, if the breach ....