2007 (2) TMI 317

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ove writ petition is filed for issuance of writ of certiorarified mandamus to call for the records relating to the sale notice dated October 18, 2006, published by the first respondent in daily newspaper dated October 29, 2006, and quash the same and forebear the first respondent from in any way permitting the removal of the goods in private bonded warehouse, i.e., plant and machinery, etc., witho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and the company court passed an order on February 21, 2003, winding up the company and appointed official liquidator as the liquidator of the company and the official liquidator took charge of all the properties and affairs of the said company under the provisions of the Companies Act. Subsequently, the claim for customs duty in a sum of Rs. 3,03,29,901 interest of Rs. 4,12,55,259 and central exc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... done. Hence the present writ petition with the prayer as stated above. As already stated, reliance has been made by learned counsel appearing for the petitioner on the Division Bench judgment of the Andhra Pradesh High Court in the case of Union of India v. Sugam Agro Tech Ltd., made in W. P. No. 23601 of 2006, dated November 23, 2006, and also the decision in Commissioner of Central Excise v. In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e wound up company were sold and rightly the petitioner has made a claim before the official liquidator. The only complaint of the petitioner against the official liquidator is that while effecting the sale the official liquidator has not made endorsement in the sale notice as requested by the Department that the removal of the goods is subject to the payment of duty components as stated in the ea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the hands of the official liquidator controlled by the company court. Rule 9 of the Companies (Court) Rules provides as follows : "Nothing in these Rules shall be deemed to limit or otherwise affect the inherent powers of the court to give such directions or pass such orders as may be necessary for the ends of justice or to prevent abuse of the process of the court." For the foregoing reasons, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X