2017 (2) TMI 127 - HC - Customs

Imposition of penalties u/s 112 of the CA, 1962 - no steps shall be taken for realisation of the aforesaid penalties from the two petitioners without obtaining leave of this Court till 31st March, 2017 or until further orders, whichever is earlier - Let affidavit-in-opposition be filed by three weeks after vacation; reply, if any, thereto may be filed by a week thereafter - petition put up for hearing.

Summary

Issues: Challenge to order imposing penalties under Section 112 of the Customs Act, 1962

Analysis:
The High Court of Calcutta heard two writ petitions analogously challenging an order passed by the Commissioner of Customs imposing penalties under Section 112 of the Customs Act, 1962. The penalties imposed were ?10 crore on one petitioner and ?1 crore on the other petitioner. The court directed that no steps shall be taken for the realization of the penalties without obtaining leave of the Court until a specified date or further orders. This interim order was based on a previous decision of a coordinate Bench and considering an appeal pending before a Division Bench.

The court ordered the filing of an affidavit-in-opposition within three weeks after vacation and allowed a week for a reply to be filed. The writ petitions were scheduled for a hearing in the monthly list of February 2017. Additionally, a photocopy of the order was to be retained with the records of one of the petitions. The involvement of senior advocates and the Additional Solicitor General representing the parties highlighted the significance of the legal proceedings. The court's detailed directions and scheduling of further proceedings demonstrated a thorough and systematic approach to handling the case. The decision to hear the petitions analogously indicated a commonality in the legal issues raised by the petitioners.