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ICOMM Tele Ltd. Versus Commissioner Of Customs

2016 (6) TMI 812 - ANDHRA PRADESH HIGH COURT

Recovery of duty of customs - can the payment be made in installments - Held that:- The Central Board of Excise and Customs, by Circular dated 28.02.2015, decided to allow recovery of arrears of taxes, interest and penalty in instalments. The power to allow such payment in monthly instalments was to be exercised by the Commissioner in his discretion for granting sanction to pay arrears in instalments upto a maximum of 24 monthly instalments, and by the Chief Commissioners for granting sanction t .....

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ssioner on 03.12.2015, ends of justice would be met if the Chief Commissioner is directed to dispose of the representation with utmost expedition, and in accordance with law. - The Writ Petition is, accordingly, disposed of. - Writ Petition No. 38839 of 2015 - Dated:- 9-12-2015 - SRI RAMESH RANGANATHAN AND SRI JUSTICE M.SATYANARAYANA MURTHY, JJ Shri Muralidhar Rao, Advocate, For the Petitioner Shri Sathyaram, SSC, for the Respondent ORDER SRI RAMESH RANGANATHAN, J The proceedings, under chal .....

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Customs (Attachment of Property of Defaulters for Recovery of Customs Dues) Rules 1995, specifying that an amount of ₹ 1,30,92,135/- is to be recovered from them. The petitioner was called upon to pay the said amount within seven days failing which steps would be taken to recover the amount in accordance with the provisions of the said Rules. The petitioner was also informed that, in addition thereto, they were liable to pay interest in accordance with Section 11AA of the Central Excise A .....

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., the petitioner is not liable to pay customs duty, and the respondents could not have imposed duty on batteries which form part of the cellular phone; (iii) Corporate Debt Restructuring, of the debts due from the petitioner-company was undertaken by the Axis Bank, UCO Bank, State Bank of Hyderabad and Andhra Bank, and the debt due from the petitioner was restructured; as the debts due to these banks and financial institutions are secured debts, they have preference over crown debt in the disch .....

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directed to grant the petitioner 36 monthly instalments for payment of the arrears. Aggrieved by the order passed by the adjudicating authority under the Customs Act, the petitioner herein carried the matter in appeal to the CESTAT, Chennai in Appeal Nos.989 to 991 of 2010. Following the judgment of the Supreme Court in Twenty First Century Builders vs. CC, New Delhi, the CESTAT, Chennai dismissed the appeals except to the limited extent that fine and penalty were reduced. The CESTAT held that t .....

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d, penalty and fine was being reduced to ₹ 13 lacs and ₹ 6 lacs respectively. Aggrieved thereby, the petitioner carried the matter in appeal to the Supreme Court under Section 35L of the Act and the Supreme Court, by its order in Civil Appeal No.10707 of 2010 dated 24.01.2011, condoned the delay and dismissed the appeal. Section 35L(b) of the Act provides for an appeal to the Supreme Court against any order passed by the Appellate Tribunal relating to the determination of any questio .....

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echnologies Pvt. Ltd.1 is of no consequence. The petitioner cannot now seek to reopen the entire matter on the basis of a subsequent order of the CESTAT, Bangalore, as the lis has attained finality on the appeal, preferred by the petitioner, being dismissed by the Supreme Court. We see no reason, therefore, to reopen the matter or to re-examine whether the order of the CESTAT, Chennai accords with law or not. On the question of priority of secured debts over crown debts, reliance is placed by Sr .....

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hest bidder. Consequently, a sale deed was executed in his favour qua the land and building of the defaulting borrower. The borrower had also failed to discharge their excise duty liability. With a view to recover the said amount, the Commissioner of Central Excise called upon the appellant (Rana Girders Ltd3) to discharge the said liability, as the purchaser and successor in interest of the land and building, including the plant and machinery of the borrower. The appellant resisted the demand c .....

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hether or not the central excise dues should be accorded preference over the secured debt of the secured creditors i.e., banks may call for examination if, and when, the secured creditor invokes the jurisdiction of this court. A defaulter, who has failed to discharge his customs duty liability, cannot be heard to contend that, since the secured creditor has a preferential repayment of dues over the crown debt, the defaulter need not pay customs duty on the specious plea that he still owes money .....

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