2022 (6) TMI 930

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....le 14 of the Constitution. Petitioner also seeks declaration that the Denatured Ethyl Alcohol imported by the petitioner effective from 01/07/2017 is eligible for partial exemption from payment of BCD Sr.No.107 of Notification No.50/2017-Cus. dated 30th June 2017 even when not used for manufacture of excisable goods falling under 4th Schedule to the Central Excise Act, 1944. The petitioner is also challenging the eligibility and validity of forcible collection of Rs.2.5 Crores by respondent No.3 without show cause notice and adjudication and without following due process of law. 2. The learned Advocate for the petitioner argued the matter for interim orders i.e. seeking refund of Rs.2.5 Crores and not on other issues as the same are to b....

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....o stating not to consider the payment as acceptance of the liability also proves that the payment is not voluntary but because of the force employed. The petitioner submitted the draft letter dated 10th February 2021 to the respondents at the time of making payment of Rs.2.5 Crores. However, the same was not accepted by them. On the contrary, the respondents forced the petitioner to modify the letter which suits their version. This modified letter is only relied by the respondents. The fact that the demand draft of Rs.2.5 Crores along with modified version of the letter dated 10th February 2021 was submitted late in night around 10.00 p.m. on 10th February 2021 itself shows that there was no willingness of the petitioner to make the payment....

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....oner. The petitioner wrote a letter dated 10th February 2021 to the respondent No.3 thereby accepting the issue raised by the officers and signaling their intent to pay the unpaid amount of customs duty on the basis of their own ascertainment of such duty. The petitioner also requested the respondents to consider the payment towards differential duty liabilities and submitted that it will make payment of differential duty liability in due course and on 10th February 2021 a demand draft of Rs.2,50,000/- was sent as a token of cooperation. The petitioner as per the advice of consultant wrote an email on the same day stating that they wanted to contest the demand on merit. Even in the email the petitioner has no where suggested coercion by the....

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..... Yasho Industries Ltd. Versus Union of India 2021 (54) G.S.T.L. 19 (Guj.). 5. Nino Chaks (P) Ltd. Versus Commissioner of Customs (General) 2020 (371) E.L.T. 701 (Del.). 8. We have considered the submissions. 9. Coercion is committing or threatening to commit any act forbidden by the Indian Penal Code or detaining or threatening to detain, to the prejudice of any person whatever, the property of another. 10. Coercion has to be pleaded and proved. Respondents' officials had visited the premises of the petitioner during the investigation. The larger issue is involved in the writ petition. The petitioner has challenged the Notification which the petitioner claims that the partial exemption under Sr.No.107 of Notification No.5....