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2018 (1) TMI 1099 - HC - CustomsPSU - import of automatic machines - goods were imported for home consumption and certain compliances were not made - Held that: - this Court is not a forum to resolve these matters. There are remedies under the Customs Act, 1962. The order that is really in issue is dated 28th August, 2003 but issued on 3rd September, 2003. That order itself records that the show cause notice is dated 3rd October, 1997. There was no reply given to this notice. These are not satisfactory state of affairs even by a PSU. If its financial position is precarious, it could not have held back the dues and which were legitimate, due and payable in terms of an order. Now, we have a request for fresh adjudication into the same show cause notice. We do not deem it fit and proper to extend such facility or grant an opportunity at this belated stage unless the interests of Revenue are secured. Purely on the facts and circumstances of this case and without this order being treated as a precedent in future cases, including of a public sector undertaking, we direct that if the petitioner pays the amount of differential duty in terms of the communication dated 24th August, 2017 - petition disposed off.
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