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TMI Blog2021 (4) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... y Director General of Foreign Trade is directed to consider the representation dated 14.02.2017 submitted by the writ petitioner through Registered Post with Acknowledgement Due (RPAD) and dispose of the same on merits and in accordance with law, if necessary by providing personal hearing if any request is made in this regard by the writ petitioner - Petition disposed off. - WP Nos.633 and 634 of 2018 And WMP Nos.790 and 791 of 2018 - - - Dated:- 21-4-2021 - Honourable Mr. Justice S.M.Subramaniam For the Petitioner in both WPs : Mr.S.Sathiyanarayanan For the R-1 and R-2 in WP 633/18 : No Appearance For the R-3 and R-4 in WP 633/18 : Mr.V.Ashok Kumar, Central Government Standing Counsel. For the R-1 and R-2 in WP 634/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under Section 25 by the Tahsildar, Udumalpet, reveals that the demand is made for a sum of ₹ 1,46,40,000/- due from the petitioner, being the Central Excise and Customs Duty and interest amount to the Joint Director General of Foreign Trade, Ministry of Commerce. 6. The learned counsel appearing on behalf of the petitioner states that when full immunity from payment of fine and penalty granted by the Settlement Commission, there is no reason whatsoever to proceed with attachment proceedings issued by the Tahsildar, Udumalept, under the Revenue Recovery Act. 7. This Court is of the considered opinion that payment of penalty, adjustment of the amount already paid or full immunity granted by the Settlement Commission, are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by providing personal hearing if any request is made in this regard by the writ petitioner; (b) The writ petitioner is directed to send the copy of the representation dated 14.02.2017 once again to the respondent-Deputy Director General of Foreign Trade and all other connected documents, which all are relevant, within a period of two weeks from the date of receipt of a copy of this order; (c) The respondent-Deputy Director General of Foreign Trade is directed to complete the process of hearing of the representation, take decision and pass orders on merits and in accordance with law, within a period of four weeks thereafter; (d) Till the disposal of the representation, the respondents are directed not to initiate any coercive action ..... X X X X Extracts X X X X X X X X Extracts X X X X
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