TMI Blog2021 (4) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... duty with interest and penalty - diversion of due free imported capital goods - stand of the petitioners is that during the relevant time Covid-19 pandemic was prevailing, the office was closed and the notice that was sent by registered post was received only on 20.07.2020 - HELD THAT:- Some more time could have been granted to the petitioners herein. This Court has to take notice of the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Petitioner : Mr.Jayaraj.A.K For Respondents : Mr.R.Aravindan ORDER Heard the learned counsel on either side. 2.Though writ petitions are four in number, the order impugned therein is one and the same. M/s.Blue Metals Company Private Limited is the petitioner in W.P.(MD)No.3849 of 2021 and M/s.Alba Industries Limited is the petitioner in W.P.(MD)No.3847 of 2021 and its direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission. The petitioners' request found favour with the second respondent. In fact vide communication dated 09.11.2020, the first respondent informed the petitioners to make available copy of the applications filed before the settlement commission. The petitioners were informed that the adjudication proceedings cannot be indefinitely kept pending. There was further exchange of correspondence be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts submitted that the first respondent cannot be faulted. The proceedings have been pending for last several months. The petitioners were repeatedly informed that they should move the settlement commission at the earliest. The petitioners have been dragging on the proceedings and that is why the first respondent was constrained to pass the impugned orders. 4.Though I find considerable substance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion. 6.In view of the foregoing premises, the orders impugned in the writ petitions are quashed. The writ petitions are allowed. The petitioners are directed to pay the interest amount as quantified by the respondents 1 to 3, within a period of six weeks from the date of receipt of a copy of this order. Thereafter, the petitioners will immediately move the settlement commission. If the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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