2015 (2) TMI 1243 - SCH - Customs

Whether the learned Judge, sitting in civil jurisdiction, could draw a conclusion, no duty was payable - Failure to fulfill the export Obligation against the authorization - Cargo handling operation at Haldia Dock Complex - imported various equipments including Mobile Harbour Cranes, Wheel Loaders, Dumpers etc. under a scheme - Enforcement of bank guarantee - Violation of condition of guarantee - the decision in the case of Union of India Versus Haldia Bulk Terminal Private Limited 2014 (6) TMI 715 - CALCUTTA HIGH COURT contested, where it was held that In accordance with the provisions of Section 155, no suit does lie against the Central Government for any act done in pursuance of the Customs Act or the Rules or Regulations framed there under - Held that - the decision in the above case upheld - appeal dismissed.

Summary

The Supreme Court dismissed the special leave petition, allowing the respondent authorities to proceed with adjudicating the show cause notice within six months.