9911796707
TMI Blog2021 (1) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-1-2021 X X X X Extracts X X X X X X X X Extracts X X X X ..... er writ petition (DB CWP No.10398/2019) filed by the petitioners for the same relief has been withdrawn with a liberty to seek clarification from Hon'ble the Supreme Court. 5. Heard. 6. It is not in dispute that the petitioners had earlier filed the writ petition (DB CWP No.10398/2019), laying challenge to the levy of interest. Said writ petition came to be withdrawn by the petitioners on 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the petitioners have withdrawn the writ petition filed by them, a fresh writ petition for the same cause, may be with different legal grounds cannot be maintained and the same is barred by principles of res-judicata. 9. That apart, the facts on record, clearly show that Hon'ble the Supreme Court vide its order dated 22.11.2017 has permitted the respondents to recover interest @10%, apart fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fine of Rs. 11.04 crores but also the interest thereon calculated @10% p.a." 10. A perusal of above quoted portion of the judgment of Hon'ble the Supreme Court leaves no room for ambiguity that the petitioners have been held liable for payment of interest @ 10% p.a. 11. A careful reading of the order dated 16.05.2018 whereby the petitioners have been called upon to pay interest @10% shows t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made in light of the judgment of Hon'ble the Supreme Court dated 22.11.2017 and provisions of Customs Act and Rules framed thereunder have been invoked only for the purpose of incidental power to adopt manner and mode of recovery. 14. This being the position, we are of the firm view that the present writ petition is liable to be dismissed not only on the ground of principles of res-judi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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