2007 (2) TMI 229

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.... to call for the records relating to the Sale Notice dated 18-10-2006 published by the first respondent in Daily Newspaper dated 29-10-2006 and quash the same and forbear the first respondent from in any way permitting the removal of the goods in private bonded warehouse (i.e.) plant and machinery etc., settlement of the Customs duty, Central Excise duty and interest second respondent. 2. Learned....

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.... liquidator of the Company and the Official Liquidator took charge of all the properties and affairs of the said Company under the provisions of the Companies Act. Subsequently, the claim for Customs Duty in a sum of Rs. 3,03,29,901/-, interest of Rs. 4,12,55,259/- and Central Excise Duty of Rs. 5,24,837/- and interest of Rs. 5,88,814/ confirmed by order dated 8-12-2003 was made by the petitioner ....

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....ing for the petitioner on the Division Bench Judgment of the Andhra Pradesh High Court in the case of Union of India v. M/s. Sugam Agro Tech Limited made in  W.P. No. 23601 of 2006 dated 23-11-2006 and also the decision in Commissioner of Central Excise, Pondicherry v. Indian Bank, 2006 (198) E.L.T. 334 (Mad.); based on the judgments in Dena Bank v. Bhikhabhai Prabhudas Parekh & Co., 2000 (5)....

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....ale the Official Liquidator has not made endorsement in the sale notice as requested by the Department that the removal of the goods is subject to the payment of duty components as stated in the earlier paragraph which the Official Liquidator failed to incorporate in the sale notice. For that purpose, I am of the view that the writ petition cannot be maintained. The Company Court Rules gives wide ....