M. JOY VARGHESE Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner Joy Varghese is the Managing Director of a Private Limited Company-Premier Footwear Products (Pvt.) Ltd.-in Kerala. The Company owes dues to the Department of Central Excise, Customs and Service Taxes (the Department), Tamil Nadu. To realise those dues, the Department initiated the revenue recovery proceedings.

(2.) The first respondent is the State of Kerala; the second and the third petitioners are the Assistant Commissioner and the Commissioner of the Central Excise, respectively (both based in Tamil Nadu); the fourth respondent is the Tahsildar and the fifth respondent is the Deputy Tahsildar, of Revenue Department, Calicut.

(3.) The Assistant Commissioner issued to Joy a notice, dated 09.02.2015, demanding him to pay over 86 lakh rupees, with an equal amount as penalty. Lest he should face action under section 142 of the Customs Act, 1962 (The Act). Joy's reply to that notice yielded no result, except another similar notice. Then, the Department asked the State Revenue authorities, that is the Tahsildar and the Deputy Tahsildar, to start recovery under the Kerala Revenue Recovery Act.