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TMI Blog2008 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... jection for this Court passing such an order. Thus the petitioner is directed to pay a sum of ₹ 10,15,000/-, as the duty amount, in accordance with the Kar Vivad Samadhan Scheme, 1998, in view of the show cause notice, dated 13-2-98, demanding a duty amount of ₹ 20,29,665/-, within a period of two weeks from the date of receipt of a copy of this order. - 27024 of 2003 - - - Dated:- 14-11-2008 - M. Jaichandren, J. [Order]. - Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. 2. It has been stated that the petitioner company had imported whole body scanner with standard accessories, vide Bill of Entry No. 01309, dated 10-2-90. The petitioner company had claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was demand of duty, as the duty cannot be demanded after the lapse of five years from the date of the finalisation of the PD Bond and the redemption fine and the penalty were also not quantified. In the meantime, the Supreme Court had declared the law that in case of violation of post importation conditions, the question of limitation does not arise. In such circumstances, the petition filed by the petitioner, under the Kar Vivad Samadan Scheme ought to have been accepted. 5. In the counter affidavit filed on behalf of the respondent it has been stated that the petitioner Company had imported one set of Toshiba Model "TCL-300s-CT" whole body scan with standard accessories. The consignment was valued at Rs. 50,74,163/-. The good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the designated authority. Since there was no demand raised in the show cause notice, the designated authority under the Kar Vivad Samadhan Scheme had rejected the application of the importer on the ground that the duty was not demanded and the Redemption and the Personal penalty was not quantified in the show cause notice. Thus, the department had proceeded with the adjudication order, after observing the principles of natural justice. 6. At this stage of the hearing of the writ petition the learned counsel appearing for the petitioner had submitted that it would suffice if this Court directs the respondent to accept the payment of Rs. 10,15,000/-, which is 50% of the duty amount, in accordance with the Kar Vivad Samadhan Scheme, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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