2021 (4) TMI 927

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....titioner in both WPs : Mr.S.Sathiyanarayanan For the R-1 and R-2 in WP 633/18 : No Appearance For the R-3 and R-4 in WP 633/18 : Mr.V.Ashok Kumar, Central Government Standing Counsel. For the R-1 and R-2 in WP 634/18 : Mr.G.Karthikeyan, Assistant Solicitor General of India. COMMON ORDER The grievance of the writ petitioner is that in respect of penalty, the Customs Act Central Excise Settleme....

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....dings are to be quashed. 4. The learned Assistant Solicitor General of India and the learned Central Government Standing Counsel appearing on behalf of the respondents state that certain facts regarding payments made by the petitioner were brought to the notice of the respondents. However, initiation of revenue recovery proceedings are made by following the procedures contemplated. 5. Perusal of....

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....ted by the Settlement Commission, are the disputed facts, which all are to be adjudicated by the Competent Authorities with reference to the documents and the evidences produced by the respective parties. 8. Contrarily, High Court cannot conduct a roving enquiry in order to cull out the truth regarding the transactions done as well as the liability, which is to be ascertained and determined with ....

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....rt is inclined to pass the following order:- (a) The respondent-Deputy Director General of Foreign Trade is directed to consider the representation dated 14.02.2017 submitted by the writ petitioner through Registered Post with Acknowledgement Due (RPAD) and dispose of the same on merits and in accordance with law, if necessary by providing personal hearing if any request is made in this regard b....