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2017 (11) TMI 790 - HC - CustomsRecovery of default of the company by ex-Managing Director of the company - case of the petitioner is that he was a Managing Director of a company and that he resigned from the directorship on 18.12.2003 much prior to the issuance of a show cause notice by the Joint Director, Directorate of Revenue Inteligence, Chennai dated 29.3.2004 - petitioner submits that after the interim order was granted by this Court in this writ petition, the first respondent served a copy of the Order-in-Original along with a covering letter dated 18.9.2017. Therefore, the petitioner seeks liberty to work out his remedies before the appropriate forum - Held that - the impugned demand shall be kept in abeyance for a period of 30 days from the date of receipt of a copy of this order. Within such time, it is open to the petitioner to file an appeal against the Order-in-Original dated 14.2.2008, which was received by the petitioner from the first respondent on 18.9.2017 - petition allowed.
Issues:
Challenge to demands for arrears of customs duty based on directorship resignation and lack of service of Order-in-Original. Analysis: The petitioner filed a writ petition challenging demands for customs duty arrears amounting to ?2,21,05,600. The petitioner, a former Managing Director of a company, resigned from directorship before a show cause notice was issued in 2004. The petitioner argued that being no longer associated with the company, he was not liable for the demanded amount. Despite sending representations, the petitioner was not served with the Order-in-Original dated 14.2.2008, hindering legal remedies. An interim injunction was granted, restraining recovery proceedings. The respondents were directed to confirm if the Order-in-Original was served. Subsequently, a draft counter affidavit was prepared by the respondents. The petitioner informed the court that after the interim order, a copy of the Order-in-Original was served. The court allowed a 30-day abeyance of the demand for the petitioner to appeal against the Order-in-Original received on 18.9.2017. The court disposed of the writ petition without costs, allowing the petitioner to pursue remedies before the appropriate forum within the specified period.
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