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2020 (2) TMI 768

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..... same in 6 equal monthly instalments, the first of which shall be payable on or before 29.2.2020 and the subsequent 5 instalments shall be payable on or before the last day of the respective months concerned. In case the petitioner defaults with any one of the abovesaid instalments, then the respondents concerned will be at liberty to proceed further for the enforcement of impugned demand, in the .....

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..... issued by the 1st respondent to explain and show cause in writing to the respondent. The petitioner had sent a reply denying all the allegations against him. Thereafter a personal hearing was conducted, in which the petitioner had participated in person an order was passed by the 1st respondent imposing a personal penalty of ₹ 5,00,000/-. The 1st respondent in the order directed absolute co .....

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..... Issue a writ of certiorari or other appropriate writ order or direction quashing Exhibit P-1 and P-2 orders. (b) Issue a appropriate writ or order permitting the petitioner to the appellate tribunal Or In the alternative the petitioner may be permitted to remit the amount covered in Exhibit P-2 by paying 15 equally monthly installments. (c) To stay the collection of the amount demanded u .....

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..... xt.P-1 order has been rendered as early as on 2.3.2015 and that a statutory appellate remedy was available to the petitioner to challenge the impugned Ext.P-1 order by filing appeal in terms of Sec.128(1) of the Customs Act, 1962, which stipulates that the appeal is to be filed within a period of 60 days, and that only in a case where sufficient clause is made out, delay upto the period of 30 days .....

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..... ents shall be payable on or before the last day of the respective months concerned. In case the petitioner defaults with any one of the abovesaid instalments, then the respondents concerned will be at liberty to proceed further for the enforcement of impugned demand, in the manner known to law. With these observations and directions, the above Writ Petition (Civil) will stand disposed of. - .....

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