2003 (1) TMI 147

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....T)]. - This is an appeal filed by the Department against the order in appeal dated 11-4-1997 passed by the Commissioner of Customs (Appeals) Mumbai. The operative portion of the order-in-appeal reads as follows : "On going through the facts of the case I hold that the Detention order has been issued in haste, resulting in needless paper work. It is laudable to recover revenue but to violate nor....

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....pex Court vide its order dated 17-7-85, importing firm was required to pay interest apart from 50% of the duty demanded. However, interest was not paid by the importers, though duty amount was paid. Importers can not show part compliance and refuse part compliance with the Apex Court's order. In the final order of Apex Court also, there is no direction from the court to waive the interest. In the ....

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....f Show Cause Notice and personal hearing were highly uncalled for as it would have amounted to the repetition of whole judicial proceedings again. The question of non-observance of principles of natural justice therefore did not arise at all." 2. The matter was initially heard on 25-10-2002 and was then adjourned to 20-11-2002 to enable filing of a copy of the relevant order of the Apex Court. ....

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....ass an order are not based on any provision of law. Moreover, when the Apex Court has directed payment of the interest amount, it is not understood what further order is required to be passed by the lower authorities. The Commissioner has clearly mis-directed herself in entertaining an appeal against the detention order issued under Section 142 of the Customs Act, 1962 particularly in a case where....