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2014 (6) TMI 715 - HC - CustomsWhether the learned Judge, sitting in civil jurisdiction, could draw a conclusion, no duty was payable. - Failure to fulfill the export Obligation against the authorization - Cargo handling operation at Haldia Dock Complex. - imported various equipments including Mobile Harbour Cranes, Wheel Loaders, Dumpers etc. under a scheme - Enforcement of bank guarantee - Violation of condition of guarantee - Held that:- the Foreign Trade Department was satisfied with regard to discharge of the export obligation stipulated in the licence that might be one of the support documents to get the Bank Guarantees discharged. - Now that the Bank Guarantees had been released and to the said extent Mr. Bharadwaj conceded, we need not dilate on the issue. Jurisdiction of Civil Court - Held that:- Payment of duty under the Customs Act is determined through a complete procedure prescribed in law. The Civil Court, in our view, would not be competent to hold, no duty was payable. If we closely examine the letter dated March 14, 2013, we would not find any definite assertion, no customs duty was payable. The letter might have a dominant role in the matter of adjudication of the customs duty, it might be otherwise. Observation of the Civil Court would rather foreclose the right of the customs authorities to deal with the issue in accordance with law. In accordance with the provisions of Section 155, no suit does lie against the Central Government for any act done in pursuance of the Customs Act or the Rules or Regulations framed there under. The learned Judge possibly missed out the said provision while observing as such. - Customs Authority would be at liberty to proceed as against H.B.T. in accordance with law if they are so entitled to. - Decided in favour of Revenue.
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