(1.) Heard both.
(2.) This writ petition has been filed by the petitioner challenging the demands dated 18.5.2017 and 02.6.2017 calling upon the petitioner to pay the arrears of customs duty, which being a sum of Rs.2,21,05,600/- within 15 days.
(3.) The case of the petitioner is that he was a Managing Director of a company and that he resigned from the directorship on 18.12.2003 much prior to the issuance of a show cause notice by the Joint Director, Directorate of Revenue Inteligence, Chennai dated 29.3.2004. Since he was no longer the Managing Director of the company, he did not send any reply to the said show cause notice and after about 12 years, the impugned demand has been issued in terms of the Order-in-Original dated 14.2.2008.