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2017 (9) TMI 1571 - HC - CustomsCompromise and arrangements - Winding up – Suits stayed on winding-up order - Claim against respondent company in Liquidation - rejection on the ground that the order dated 10.05.2011 was passed by the custom authorities without informing the Official Liquidator of the proceedings pending before it. Held that: - similar issue decided in the case of Sales Tax Officer Versus Byford Ltd. [1982 (5) TMI 149 - HIGH COURT OF DELHI], where it was held that the recovery proceedings can be stayed by the company judge. But not the penalty proceedings - Since the facts of the present case, are similar to the facts of the cases cited above, hence once after inviting claim of the custom authority; asking it to file it in proper format with documents, the Official Liquidator should not have rejected it on grounds that it ought to have been given an opportunity to contest the custom duty/penalty levied upon the respondent company by Custom authorities; the duty/penalty having been levied upon the respondent company under the provisions of Section 117 of the Customs Act, 1962 by following a procedure established by law. Appeal allowed - decided in favor of Customs Authorities.
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