2021 (7) TMI 175 - HC - Customs

Recovery of arrears of Revenue - HELD THAT - The notice of demand to the defaulter was issued, that in case of default, steps would be taken to realize the amount in accordance with the provisions of the Customs (Attachment of Property of Defaulters for the recovery Government Dues) Rules, 1995. Thus, the grievances, if any exist, regarding the recovery, the petitioner has to approach the competent authorities and this Court cannot entertain a writ proceedings as the original orders passed by the authorities right from the year 2011 became final and based on those orders, actions are initiated to recover the arrears. This being the factum established, the petitioner is at liberty to approach the authorities concerned, in the manner known to law. Petition disposed off.

Summary

Issues:
Challenge to recovery notice issued by 2nd respondent.

Analysis:
The High Court judgment addressed the challenge to a recovery notice issued by the 2nd respondent. The impugned recovery notice, dated 14.06.2018, was issued in relation to arrears of revenue to be recovered. The notice provided details of Orders-In-Original passed by competent authorities from 2011 onwards, which had not been appealed or challenged, rendering them final. Based on these final orders, the recovery notice was issued following the procedures outlined. The defaulter was notified of the demand, with steps to be taken for recovery as per Customs rules. The Court emphasized that any grievances regarding the recovery process should be raised with the competent authorities, as the Court cannot entertain writ proceedings when final orders have been issued by authorities and actions initiated for recovery. The petitioner was advised to approach the authorities in accordance with the law. Consequently, the Writ Petition was disposed of with no costs, and the connected Miscellaneous Petition was closed.