2018 (2) TMI 818

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..... s aware of the amount, which he has to pay under the Act but even then he fails to pay the same, no further notice is necessary and the said amount can always be appropriated from the amount, which is payable or due to him under the Act - it is not mandatory for the Department to issue any further notice before appropriating any amount under Section 142(1)(a) of the Act - appeal allowed. - Centra .....

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..... i Praveen Kumar, learned counsel for the Customs Department on the above question. No one has appeared for the respondent. The service of notice upon the respondent was held to be sufficient by the order of the Court and since none had put in appearance, the appeal was directed to proceed ex parte against it. 5. The argument of Sri Praveen Kumar, learned counsel for the appellant, is that for r .....

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..... rovision indicates that it is only where any sum payable by any person under the Act is not paid that the method of appropriation as contained in Clause (a) is to be adopted. 8. It signifies the determination of the sum payable at earlier point of time. It is implicit that such determination or adjudication of the amount payable is possible only after due opportunity of hearing to the assessee. .....

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