9911796707
TMI Blog1989 (12) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... aid firm, as then constituted, had in 1971 purchased from Respondents No. 4 on high-sea basis, 28 cases of C.N. sheets. The said consignment was cleared by the Clearing Agents of this firm on 17th August 1972. The said goods were subsequently consumed by the said firm in the course of their business. The 2nd Petitioners are the firm of Messrs Takandas H. Kataria as reconstituted on 31st December 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their letter dated 23rd May 1977 made their offer and deposited a sum of Rs. 58,360/- as earnest money. The Petitioners' tender was accepted in respect of certain lots. A sum of Rs. 8,660/- was accordingly deducted from the deposit of Rs. 58,360/-. The balance amount of Rs. 49,700/- should therefore have been returned to the Petitioners. The 4th Respondents however retained an amount of Rs. 31,199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Order. At all stages, the clearing agents had acted in the matter. They had shown cause to the Notice dated 21st May 1973, they had appealed against the Order dated 4th January 1974. The copy of the Order dated 24th January 1979 could easily have been obtained by them. That has not been done. The Order of the Appellate Tribunal dated 24th January 1979 not being assailed before me, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are bound to pay to Respondents No. 4 the amounts claimed as short-levy of duty. 7. In this Petition before the Appeal Court Respondents No. 4 have undertaken that in the event of the Petitioners succeeding, they will return the amount to the Petitioners with interest at 10% per annum. Under the circumstances, the Petition is made absolute in terms of prayer (c). The amount to be returned with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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