TMI Blog2018 (8) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... IL APPEAL NO. 4352 OF 2009 and TRANSFER PETITION (C) NO. 2055 OF 2017 - - - Dated:- 2-8-2018 - A. K. Sikri And Ashok Bhushan, JJ. For the Appellant : Mr. Maninder Singh, ASG Mrs. Nisha Bagchi, Adv. Mr. Ritesh Kumar, Adv. Mr. Rupesh Kumar, Adv. Mr. Prabhas Bajaj, Adv. Ms. Pooja Sharma, Adv. Mr. Shreyash Bhardwaj, Adv. Mr. B. Krishna Prasad, AOR Mrs. Anil Katiyar, AOR Mr. Shalinder Saini, AOR For the Respondent : Mr. Jagjit Singh Chhabra, AOR Mr. Rajeev K. Virmani, Sr. Adv. Mr. Sandeep Narain, Adv. Mr. Rishabh Bhargav, Adv. Ms. Anjali Agarwal, Adv. M/s S. Narain Co., AOR Mr. Ajay Aggarwal, Adv. Ms. Mallika Joshi, Adv. Mr. Rajan Narain, AOR Mr. V. Lakshmikumaran, Adv. Mr. Yogendra Aldak, Adv. Mr. Aditya Bhattacharya, Adv. Mr. Vic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere also not voluntary. It is also mentioned that in some of the cases even the show cause notices have not been issued. In these circumstances, the High Court directed refund of the aforesaid amounts deposited by these respondents subject to furnishing of some appropriate security. At the same time, the Revenue was also given opportunity to issue appropriate show cause notices and conclude the proceedings within one year. It is pointed out by learned Additional Solicitor General that this Court had held that Proper Officer was not empowered to issue such show cause notices. In order to overcome the aforesaid embargo, there was an amendment in Section 28 of the Customs Act, 1962 by incorporating sub-section (11) vide Act 14 of 2011. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at insofar as M/s Prime Leather is concerned, the amount has already been refunded and the respondent has also furnished security in terms of the directions contained in the impugned judgment. In the other two appeals, the amount of ₹ 1 crore each collected by the respondent shall also be refunded by the appellant to the respondent, subject to furnishing adequate solvent security. Insofar as adjudication of the show cause notices is concerned, we leave it to the appellant to proceed with the same as per the advise of the competent authority. The appeals stand disposed of in the aforesaid terms. Transfer Petition (C) No. 2055/2017: This transfer petition is filed on the premise that issue raised in this petition is same whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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