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2021 (1) TMI 525 - HC - CustomsRecovery of Interest - attachment order - basic grievance raised in the present writ petition is in relation to interest only. May be, on different ground viz. the provisions of Customs Act cannot be invoked for the purpose of calculation of interest - HELD THAT:- Since the petitioners have withdrawn the writ petition filed by them, a fresh writ petition for the same cause, may be with different legal grounds cannot be maintained and the same is barred by principles of res-judicata. Upon petitioners' failure to pay the applicable interest in subsequent notice dated 05.11.2018, the respondents have taken recourse to the provisions of the Customs Act and the Rules framed thereunder, that too for the purpose of ensuring recovery - As a matter of fact, determination of interest has been made in light of the judgment of Hon'ble the Supreme Court dated 22.11.2017 and provisions of Customs Act and Rules framed thereunder have been invoked only for the purpose of incidental power to adopt manner and mode of recovery. The writ petition is liable to be dismissed not only on the ground of principles of res-judicata but also on merit.
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