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2016 (3) TMI 390 - CALCUTTA HIGH COURTWrit petition - Validity of Tribunal's order - Tenability of claim for interest under Section 28AA - Period of limitation in relation to amount receivable upon forfeiture of the bond - Held that:- there appears to be at lest prima facie some substance in the submission advanced by Mr. Saraf that the claim for ₹ 20,21,378/- arose out of forfeiture of the bond. - there are some questions of fact like Whether the claim is barred by limitation? Whether the importer in fact made any misrepresentation? Whether the goods exported contained 98% of cotton, which are better to be left with the appellate authority to deal with. Therefore, Tribunal's order is set aside and it is open to the writ petitioners to prefer an appeal in accordance with law. - Decided in favour of revenue i.e. writ petitioners
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