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2016 (6) TMI 812 - HC - CustomsRecovery of duty of customs - can the payment be made in installments - Held that:- The Central Board of Excise and Customs, by Circular dated 28.02.2015, decided to allow recovery of arrears of taxes, interest and penalty in instalments. The power to allow such payment in monthly instalments was to be exercised by the Commissioner in his discretion for granting sanction to pay arrears in instalments upto a maximum of 24 monthly instalments, and by the Chief Commissioners for granting sanction to pay arrears in monthly instalments greater than 24 and upto a maximum of 36 monthly instalments. As the Circular issued by the Central Board of Excise and Customs dated 28.02.2015 confers a discretion on the Chief Commissioner to grant sanction to pay arrears in instalments, such discretion can only be exercised by the Chief Commissioner and not by this Court in proceedings under Article 226 of the constitution of India. As the petitioner has submitted a representation to the Chief Commissioner on 03.12.2015, ends of justice would be met if the Chief Commissioner is directed to dispose of the representation with utmost expedition, and in accordance with law. The Writ Petition is, accordingly, disposed of.
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