2019 (6) TMI 975

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..... itioners having a statutory alternative remedy by way of an appeal, the writ petition is maintainable, if the petitioners substantiate that, fundamental rights of the petitioners stand breached or that, the impugned order is without jurisdiction or was passed in breach of the principles of natural justice is non-speaking. The impugned order-in-original is without jurisdiction and is dismissed. - W.P. No. 24108 (W) of 2018 - - - Dated:- 10-12-2018 - Debangsu Basak, J. Shri Arjit Chakrabarti and Prabir Bera, for the Petitioner. Shri K.K. Maiti and B.P. Banerjee, for the Respondent. ORDER A show cause notice and the consequent order in original are under challenge in the present writ petitio .....

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..... hem under Section 28 of the Customs Act, 1962. 3.1.3 Interest at the rate fixed by the Central Government under Section 28AA, read with Section 18(3), of the Customs Act, 1962, should not be recovered from them on the amounts referred at 3.1.2 above from the first day of the month in which the duty is provisionally assessed till the date of payment thereof. 3.1.4 Penalty under Regulation 5 of Customs (Provisional Duty Assessment) Regulation, 2011 should not be imposed upon them. 3.1.5 Bond executed in relation to provisional assessment should not be enforced to recover the amounts of duty, interest and penalty. 3. The petitioners replied to such show cause notice by the impugned order in original. The .....

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..... e said Act for the purpose of recovery. (5) I order for recovery of interest involved on the total differential duty of ₹ 25,96,027/- from M/s. Jain International, Karimganj, Assam, under Sections 28AA and under Section 18(3) of the Customs Act, 1962, in respect of Bill of entries as mentioned in Annexure-A to the Show Cause Notice, which were provisionally assessed. (6) The Board has rescinded The Customs (Provisional Duty Assessment) Regulations, 2011 vide notifications 113/2016-Cus. (N.T.), dated 22nd August, 2016, since Section 18 itself lays down the procedure to be followed in the case of Provisional Assessment Accordingly, I refrain from imposing the penalty to the said importer. 4. The imported g .....

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