BRIJEESH MOHAMMED Vs. DEPUTY COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) BOTH these writ petitions involve the challenge in respect of notice issued by the Deputy Commissioner of Customs (Preventive) to the Sub-Registrar office, Vadakkancherry under Rule 9 of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues (Rules 1995) (hereinafter referred as the Rules), requesting the Sub Registrar not to allow mortgage, charge, lease or otherwise deal with the properties described in the said document without permission from the proper officer. Ext.P8 in W.P.(C) No. 28292/2011 and Ext.P4 in W.P.(C) No. 31429/2011 are the said notices. Since the challenge in the writ petitions is with reference to the same notice the writ petitions are disposed together. The exhibits referred hereunder are as shown in W.P.(C)No. 28292/2011 unless otherwise stated. Petitioners in both the writ petitions are commonly referred as Petitioners unless otherwise stated.

(2.) W .P.(C) No. 28292/2011 is filed by the children of late Sri. Aboobacker and W.P.(C) No. 31429/2011 is filed by the wife of the aforesaid Aboobacker against whom the Department had imposed anti-dumping duty for a sum of Rs. 97,35, 379/-.

(3.) WHEN the fact regarding non-levy of antidumping duty was noticed by the Department, they issued show cause notice and after considering the same, orders were issued for imposing a duty of Rs. 97,35,379/- under S. 28(2) of the Customs Act, 1962. The said demand had become final and there is an obligation on the part of the aforesaid Aboobacker to pay the said amount.