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2019 (12) TMI 483 - HC - CustomsCoercive action against the Petitioner and its officials for recovery of any customs duty - past imports - action during pendency of ongoing investigation and before issuance of Show Cause Notice - retraction of statements - Section 108 of the Customs Act, 1962. HELD THAT:- There is only a presumption that the respondent is going to take coercive action against this petitioner - There are no reason to pass any order in favour of the petitioner for refund of the amount as prayed for in this writ petition. Petition dismissed.
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