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1999 (3) TMI 184

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..... itments for five subsequent years. 2. The import was made in or about 1995. 3. The machinery did not work as expected and at least with regard to initial years there were export defaults. On or about 31-3-1998, the Assistant Commissioner of Customs, Appraising Grade 5A issued a demand from Customs House, Calcutta calling upon Mr. Gupta s client to pay the full duty saved amount of Rs. 3,22,01, .....

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..... s with one made under Section 90 sub-section (2) of the said Act. Such a payment would relieve the writ petitioner from further liability. 8. The authorities have not accepted the payment of the 50% as according to them it appears that the departmental view currently is that the case of the writ petitioner does not fall within the ambit of the Samadhan Scheme. 9. If the demand made on 31-3-199 .....

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..... n, even if the writ is ultimately lost, the arms of the Writ Court are long enough to adjust the matters so that an adjudication for the balance amount, if any payable, might be put afoot after the disposal of the Writ. 12. Mr. Mitter appearing for the respondents opposed the grant of an interim order. He submitted that without a Section 90(1) adjudication by the designated authority payment can .....

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..... propriate that amount without raising any demur or protest. Payment and acceptance shall both be without prejudice and the effect thereof shall abide by the result of the writ. The present order shall be treated as postulating the passing of an appropriate order under sub-section (1) of Section 90 by the designated authority raising a demand for the said sum of Rs. 1,61,00,679/-, passed as on date .....

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