Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 818 - HC - Central ExciseWhether any notice or opportunity of hearing is mandatory before passing an order of appropriation under Section 142(1)(a) of the Customs Act, 1962? Held that: - when the assessee is given opportunity of hearing in the determination of the amount and he is aware of the amount, which he has to pay under the Act but even then he fails to pay the same, no further notice is necessary and the said amount can always be appropriated from the amount, which is payable or due to him under the Act - it is not mandatory for the Department to issue any further notice before appropriating any amount under Section 142(1)(a) of the Act - appeal allowed.
|