9911796707
TMI Blog2018 (8) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... e refunded within a period of eight weeks from the date of receipt of that application. Petition disposed off. - Writ Petition No.7109 Of 2018 - - - Dated:- 30-7-2018 - S.C. DHARMADHIKARI SMT. BHARATI H. DANGRE, JJ. Dr. Sujay Kantawala with Mr. Brijesh Pathak Mr. Kartik Vig for the Petitioner. Mr. Pradeep S. Jetly for the Respondents. P.C: 1. This writ petition under Article 226 of the Constitution of India challenges the order passed by the Settlement Commission (respondent No.3 to the petition) dated 13.6.2018. A copy of this order is annexed as Exhibit G to the petition and the Settlement Commission opines that there is a reference made by the petitioner/applicant to a Notice dated 4.5.2018. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that where any order for provisional release of the seized goods has been passed under Section 110A, the specified period of six months shall not apply. At the same time, Section 124 of the said Act has also been amended and that amendment is to be found by insertion of second proviso below Clause (c) to the same. The first proviso is referable to Clauses (a) and (b) and the third proviso therefore seeks to provide for a non-obstante clause and that enables the proper officer to issue a supplementary notice under such circumstances and in such manner as may be prescribed. 4. We thought that these two amendments would have far reaching effect and on the view taken by the Settlement Commission, for the document styled as Notice in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion. All questions on the maintainability of that application, as also on merits and of both sides are kept open. (iv) In the event the Show Cause Notice is not issued by 30.9.2018, the Revenue shall not retain the sum deposited by the petitioner as payment of duty and interest and that amount shall be refunded to the petitioner. The refund thereof shall not preclude the Revenue from taking appropriate steps and in accordance with law. The petitioner says that the deposit constitutes the full amount of duty and interest. We express no opinion on this aspect. It is entirely for the petitioner to seek refund, but if he seeks it and the monies are lying with the Revenue beyond 30.9.2018, but without compliance with our direction ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
