2019 (3) TMI 183

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.... 8.1.2019 issued by the Assistant Commissioner, GST & Central Excise Division-X (Vapi-II) under rule 9 and rule 10 of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995, requiring the petitioner to pay a sum of Rs. 52,39,752/- with interest as applicable, being the amount of Government dues payable by the petitioner. By virtue of the said order of attachment, the property of the petitioner, viz., Plot No.6102/10, 4th Phase GIDC, Vapi, is sought to be attached and the petitioner is restrained from transferring the said property in any manner. 3. The facts as stated in the petition are that against an order-in-original dated 11.6.2004, the petitioner had preferred an appeal before the Customs, Ex....

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....dy deposited before the Commissioner (Appeals) on or before 12.1.2015. It appears that the petitioner was also not aware of the passing of the said order and did not comply with the same. 3.2 Subsequently, on 6.10.2018, the petitioner moved an application before the Commissioner (Appeals) after complying with the orders of pre-deposit, requesting for an opportunity to be heard in person. 3.3 During the pendency of the proceedings before the Tribunal and the Commissioner (Appeals), the impugned order of attachment came to be passed. 4. Mr. Nirzar Desai, learned Senior Standing Counsel for the respondents submitted that together with interest, the petitioner is liable to pay approximately Rs. 1,50,00,000/- in respect of the demands r....