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2024 (10) TMI 580

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..... elayed refund amounts - HELD THAT:- The adjudicating officer was directed to decide the interest claim of the Petitioner after due compliance with the principles of natural justice. The adjudicating officer made an order dated 15 May 2024 after complying with the principles of natural justice. The issue as to whether this order is correct or not can always be examined in appropriate proceedings. H .....

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..... arned Counsel for the parties. 2. Both these Petitions alleged contempt of the directions we issued in our order dated 19 March 2024, disposing of Writ Petition No. 773 of 2024. 3. Ms Raminder Kaur, the learned Counsel for the Petitioner, submits that this Court had opined that Section 27A of the Customs Act, 1962 would provide for payment of interest on delayed payment of refund amounts, which wa .....

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..... its that the Respondents have decided the matter in accordance with law, and the Petitioner has already challenged the order dated 15 May 2024 by instituting a Writ Petition No. 13314 of 2024. Merits or otherwise of the order dated 15 May 2024 can always be examined in appropriate proceedings should the Petitioner take them out. However, this is not a case of any disobedience, much less wilful dis .....

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..... sume that a wrong order has been made deliberately or to frustrate the orders made by this Court. 7. In this Petition, the Petitioner seeks certain substantive reliefs qua the order dated 15 May 2024. Ordinarily, this is not the scope of a Contempt Petition. Besides, learned Counsel for the Petitioner submitted that Writ Petition No. 13314 of 2024 does not challenge the order dated 15 May 2024. St .....

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