2021 (4) TMI 358

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....br>MADRAS HIGH COURT - HC<br>Dated:- 12-3-2021<br>W.P(MD)Nos.3847, 3849, 3850 and 3851 of 2021 And W.M.P.(MD)Nos.3071, 3073, 3074, 3075, 3076 and 3077 of 2021 - -<br>Customs<br>THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For Petitioner : Mr.Jayaraj.A.K For Respondents : Mr.R.Aravindan ORDER Heard the learned counsel on either side. 2.Though writ petitions are four in number, the order impugn....

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....020. However, the petitioners remitted the entire duty and sought time to pay the interest portion. The petitioners informed the authorities that they propose to settle the issue by moving the settlement commission. The petitioners&#39; request found favour with the second respondent. In fact vide communication dated 09.11.2020, the first respondent informed the petitioners to make available copy ....

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....oners is that without giving them reasonable time, the impugned orders dated 29.01.2021 came to be passed. The same is assailed in these writ petitions. 3.The learned standing counsel for the respondents submitted that the first respondent cannot be faulted. The proceedings have been pending for last several months. The petitioners were repeatedly informed that they should move the settlement com....

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....counsel also drew my attention to the order dated 22.06.2018 passed in W.P.(MD)No.12571 of 2018, where a learned Judge of this Court had granted time to the assessee to approach the settlement commission. 6.In view of the foregoing premises, the orders impugned in the writ petitions are quashed. The writ petitions are allowed. The petitioners are directed to pay the interest amount as quantified ....