1999 (7) TMI 78 - HC - Customs

Summary

The High Court at Calcutta declared that the amount payable for customs duty was Rs. 3,27,804.69P. The Court stated that the endorsement on the Bill of Entry itself constitutes a demand. A writ application was pending regarding the demand, so Section 95(ii) did not apply. The writ petitioner was given four weeks to pay the designated authority, and if paid, no further departmental proceedings would take place. Failure to make the payment would result in rejection of the writ application. The writ petitioner could withdraw the necessary funds from UCO Bank to make the payment. The orders and observations were made without prejudice.