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2014 (9) TMI 328 - HC - CustomsRecovery proceedings of customs duty - attachment of property (Flat) of sister company (Group company) - group assets - Held that:- a closer look at the record would indicate that this is an attempt made by the Respondent No.1 to justify the issuance of the communication which is reproduced above. Even if now there is an attempt made to show that there is a Group of Companies and the import was for various Companies and which are sister concerns, what we find from the Order in Original is that therein a specific and distinct legal entity has been termed as Importer and that is not the Petitioner No.1. Infact M/s Surlux Medicare is stated to be the Importer. M/s Surlux Mediquip Limited has been referred to in the order of adjudication/ Order in Original. In such circumstances when the communication and all recovery measures are traceable to this Order in Original dated 31.05.2000, then, the contents thereof cannot be discarded or brushed aside by us. The connection between the Petitioner Nos.2 and 3 and with the alleged Group of Companies has not been established. It is in these circumstances that addressing the communication to the Respondent No.2 was not justified. The communication which we have reproduced above informs the Society that M/s Surlux Medicare is owner of the Flat No.58 and that has failed to pay penalty of ₹ 2 crore and Redemption Fine of ₹ 2.81 crore imposed by the order in original. That is how the recovery action under Section 142 of the Customs Act, 1962 has been initiated. - Writ Petition succeeds. The communication dated 29.05.2013 addressed by the Respondent No.1 to the Respondent No.2 is set aside. - Decided in favor of petitioner.
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