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Issues: Challenge to customs duty demand on ex-bond clearances; Non-payment of customs duty; Benefit derived by third parties from payments made by appellants.
Analysis: 1. Challenge to Customs Duty Demand: The case involved a challenge to a demand for non-payment of customs duty on ex-bond clearances of imported goods from a warehouse. The High Court dismissed the writ petition challenging the demand, leading the appellants to approach the Supreme Court. 2. Non-Payment of Customs Duty: The Supreme Court, through interim orders, directed the Collector of Customs to determine the net balance due from the appellants regarding the customs duty. Despite the directions, no report was filed by the Collector, prompting the Court to set a deadline for submission of the report. The Court also highlighted the need for recovery if any third party wrongly benefited from the payments made by the appellants. 3. Benefit Derived by Third Parties: An affidavit revealed that certain third parties had benefited from the payments made by the appellants, even though the payments were made against appropriate challans. The Court observed that if third parties derived benefits from the challans, the authorities should proceed against them rather than the appellants. 4. Judgment: The Supreme Court allowed the appeal, directing the authorities not to take any action against the appellants based on the show cause notices. However, the Court clarified that the authorities could proceed against the third parties who had benefited from the payments made by the appellants. The Civil Appeal was allowed, and any security furnished for the amounts deposited in the High Court was discharged. No costs were awarded in the matter.
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