TaxTMI 
TaxTMI 
1990 (2) TMI 64
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....ion of India for directing the respondents to refund the amount which the Collector of Customs ordered to be paid to the petitioners on November 20, 1985. The petitioners are the shipping agents of foreign shipping company and the Collector of Customs commenced proceedings under Section 116 of the Customs Act in respect of short landing of certain goods. In these proceedings a penalty of Rs. 3,93,....
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....positive response from the Collector and ultimately filed the present petition in this Court on January 19, 1988. The petition was admitted on March 29, 1988 and at the stage of admission the learned single Judge directed the respondents to deposit sum of Rs. 3,25,000/- within six weeks in this Court. The petitioners were granted liberty to withdraw this amount on furnishing bank guarantee. The pe....
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....amount along with interest. Shri Shah, learned Assistant Government Pleader, submitted that the amount was not repaid because against the order of Collector proceedings were taken before the Government of India. It is impossible to entertain this submission for more than one reason. In the first instance the contention is raised without filing any affidavit and it is not possible to examine oral s....