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2022 (7) TMI 1420 - HC - CustomsRecovery of Customs Duty with Interest on the basis of Section 125(2) of the Customs Act, 1962 - demand made without being preceded by an adjudication of the duty payable - hospital equipments released earlier to the petitioner, consequent to the order of adjudication dated 9-1-2001 only imposing redemption fine and penalty - HELD THAT:- Hon’ble Apex Court in FORTIS HOSPITAL LTD. VERSUS COMMISSIONER OF CUSTOMS, IMPORT [2015 (4) TMI 348 - SUPREME COURT] where the Hon’ble Apex Court has held had once the show cause notice has been issued under Section 124 proposing only confiscation of imported machinery and imposition of penalty and nothing was stated about payment of duty but there was no determination of the amount of duty payable in the adjudication order, the duty cannot be demanded separately. This Hon’ble Court be pleased to issue Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate writ, order or direction calling for the records and proceedings in the Petitioner’s case - Petition disposed off.
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