In this writ petition, the petitioner challenged a notice asking him to remit pending customs arrears. The Court found the notice was merely a reminder and held there was no merit in challenging it.
The writ petition was dismissed. No costs awarded. The connected miscellaneous petition was closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(MD) No.9455 of 2020
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 02.04.2024
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.(MD) No.9455 of 2020 and W.M.P.(MD) No.8560 of 2020
Raghav Kanodia
... Petitioner
/vs./
... Respondents
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PRAYER:
W.P.(MD) No.9455 of 2020
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records of the 1st respondent in issuance of the notice dated 14.07.2020 in Ref.No.C.No.VIII/48/146/2018-Arrears and quash the same and direct the 1st respondent herein to raise the order of attachment of the petitioner's bank account with the 3rd respondent in Account No.11770200079221 and No. 11770100241236 and directing them to return the monies.
For Petitioner : No appearance For R1 : Mr.R.Nandhakumar Standing Counsel For R2 : Left For R3 : No appearance
ORDER
There is no representation on behalf of the petitioner.
2.The petitioner has challenged the notice bearing
Ref.C.No.VIII/48/146/2018-Arrears dated 14.07.2020. The relevant notice reads as under:-
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W.P.(MD) No.9455 of 2020
“Please refer to the following Order in Originals passed by the
Assistant Commissioner of Custom (EPCG), Custom House, Tuticorin.
| Sl.No | OIO & Date | Amount | EPCG |
|---|---|---|---|
| 1 | 17/2018 dt 31.12.2018 |
39,14,284 | 3230009344/ 14.03.2007 |
| 2 | 23/2018 dt 31.12.2018 |
37,89,425 | 3230011635/ 17.03.2008 |
| 3 | 24/2018 dt 31.12.2018 |
54,59,285 | 3230009259/ 06.03.2007 |
| 4 | 26/2019 dt 09.01.2019 |
34,24,909 | 3230014371/ 03.02.2020 |
| Arrears Pending |
1,65,87,903 |
2.Since the government dues are pending for long time from M/s.Raghav Industries Ltd., Erode/Coimbatore/Namakkal, it is requested to remit the above arrears amount along with appropriate interest immediately by Demand Draft drawn in favour of “The Commissioner of Customs, Custom House, Tuticorin”.
3.Failing which, action would be initiated in accordance with the provisions of the Customs (Attachment of Property of Defaulters for the recovery Government Dues), Rules, 1995.
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W.P.(MD) No.9455 of 2020
4.Further, appeal filed /payment made, if any, a copy of the
documents/challan evidencing the payment, may be forwarded to this office for taking further action.”
3.It is noticed that the impugned notice is merely a reminder asking the petitioner to pay the arrears of tax that are due in respect of above mentioned order in original. There is no merit to challenge the impugned notice. Therefore, this Writ Petition stands dismissed. No costs. Consequently, connected Miscellaneous Petition is closed.
Index : Yes / No 02.04.2024 Internet : Yes / No mm
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W.P.(MD) No.9455 of 2020
C.SARAVANAN, J.
mm
W.P.(MD) No.9455 of 2020
02.04.2024
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1 issue framed by the court
Whether the notice dated 14.07.2020 calling for remittance of customs arrears is challengeable under Article 226 of the Constitution.
2 provisions across 2 enactments
Raghav Kanodia
1. The Assistant Commissioner (ARC), Office of the Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin
M/S. Raghav Industries Limited
3. The Federal Bank Limited
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
