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2019 (9) TMI 183 - HC - CustomsDemand of Interest - finalization of provisional assessment - petitioner had raised several objections substantiating that they were not liable to pay the demand amount, which were not considered - principles of natural justice - HELD THAT:- The demand notice dated 12.12.2012 is a single line demand, made without consideration of any of the objections raised by the petitioner. As a matter of fact, such demand in the year 2012, has been made on the action which came to be initiated way back in 1998. Originally, when the petitioner was summoned to participate in the enquiry in connection with levy of interest, on 23.11.2007, the petitioner had given various objections which was kept in abeyance unreasonably for more than five years - the second respondent seems to have reopened the issue on 09.01.2012, calling upon the petitioner to participate in the personal hearing. It is the consequence of those proceedings that the petitioner had appeared and given its written submissions on 24.02.2012. The petitioner is not entitled to pay the interest in the impugned demand. This Court is of the view that since the impugned demand is being set aside only on the ground of non-consideration of the objections, it would be appropriate to remand the matter back to the respondents for fresh consideration - petition allowed by way of remand.
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