TMI Blog2021 (1) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... rent 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition (DB CWP No.10398/2019), laying challenge to the levy of interest. Said writ petition came to be withdrawn by the petitioners on 17.07.2019, as they stood advised to file appropriate application regarding seeking clarification with respect to interest payable. Said order dated 17.07.2019 reads thus :- After arguing the matter for quite some time, learned counsel appearing for the petitioners submits that the petitioners intend to approach the Supreme Court regarding the clarification of the order in respect of the interest payable and therefore, they may be permitted to withdraw the writ petition. Permission granted. The writ petition is dismissed as withdrawn. 7. The basic grievance raised in the present writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. A perusal of above quoted portion of the judgment of Hon'ble the Supreme Court leaves no room for ambiguity that the petitioners have been held liable for payment of interest @ 10% p.a. 11. A careful reading of the order dated 16.05.2018 whereby the petitioners have been called upon to pay interest @10% shows that it does not make reference of the provisions of the Customs Act and the Rules framed thereunder and same makes a reference of order of Hon'ble the Supreme Court only. The relevant part of the communication dated 16.05.2018 is reproduced hereunder for ready reference :- 3. Further, it is also to intimate that as per Hon'ble Supreme Court order dated 22.11.2017 amount of R.F. of ₹ 11.04 Crore is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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