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TMI Blog2018 (11) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... duty leviable thereon was paid, however, the Directorate of Revenue Intelligence, New Delhi (for short 'the DRI') pressurised the petitioner to pay another sum of Rs. 40,00,000/- while detaining the goods in transit. The submission is that the amount was paid to avoid delay in clearance and demurrage charges payable to the port authorities. The petitioner under the pressure of the DRI officials paid a sum of Rs. 40,00,000/- without there being any show cause notice or the order. It has been further submitted that when the amount was taken from the petitioner without there being any show cause notice or order passed confirming that demand, the same was in violation of Article 265 of the Constitution of India. Learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the petitioner without there being any show cause notice or the demand at that time, is not in dispute. The only issue sought to be raised by counsel for the respondents is that the amount was deposited by the petitioner voluntarily. That issue has already been gone into by this Court in Century Metal Recycling Pvt. Ltd and Century Knitters (India) Ltd. cases (supra) wherein finding that certain amount was recovered from the exporter without any show cause notice or demand, it was ordered to be refunded. In Century Metal Recycling Pvt. Ltd (supra) it was held that unless there is assessment and demand, the amount deposited by the petitioners cannot be appropriated. It was observed as under:- "13. As far as the amount deposited by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has not been shown that any show cause notice in respect thereof has been issued by the respondent-department so far. 12. It is trite law that unless a demand, which is finalized and is existing which is liable to be discharged, the revenue cannot retain any amount unless there exists specific provision in the statute for the retention of the amount. 13. On a specific query put to the learned counsel for the revenue relating to any provision in the statute on the basis of which the revenue could provisionally retain the amount, learned counsel for the revenue candidly admitted that there is no such provision to retain the amount except to refer to Section 42 of the Customs Act, 1962. Further, on a query as to whether any order req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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