2001 (11) TMI 85

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.... of the Constitution of India, the petitioner has sought quashing of what they describe in the relief clause to be a demand letter, dated 6-9-2000, issued by Deputy Commissioner of Customs, I.C.D., Pithampur (Annexure P-19). Since, the challenge is only to this impugned letter, it is necessary to reproduce the same infra verbatim to understand the challenge laid and issued urged :- "Subject : c....

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.... pay the duty together with interest, immediately, under intimation to this office. In case you fail to do so, you shall be liable to action as per the conditions of the Notification and the Bond/Bank Guarantee/Corporate Guarantee furnished by you." 2.Heard Shri A.M. Mathur, learned Senior Counsel with Shri V.P. Saraf, learned Counsel for petitioners. 3.Having heard the learned Counsel for t....

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....heir EPCG licence granted under the Customs Act was converted from Zero duty to that of 15% duty by DGFT vide their letter dated 30-7-2001." The letter then says that since the licence stands converted from Zero duty to that of 15%, the petitioner has to comply its terms by paying 15% basic Customs duty and other statutory dues on all the goods which are to be cleared under the above licence. The ....

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...., then if the authority write a letter to petitioner to comply certain rules and pay duty according to conversion then the authority does not commit any wrong or illegal act, to the detriment of petitioner. 7.Learned Counsel took me to some notifications, I fail to understand its relevancy in referring to these notifications in the context of the impugned letter. When the challenge is confined ....