KALPANAKALA KENDRA Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) No counter-affidavit has been filed despite time having been granted repeatedly by this Court. We are, accordingly, disposing of this petition finally on the facts as stated in the petition.

(2.) Challenging the demand of customs duty from the petitioner in the sum of Rs. 27,33,905/claimed on account of non-fulfilment of the petitioner's export obligations under the Duty Exemption Scheme, the petitioner filed a writ petition in this Court on the ground that the demand was wholly arbitrary and unsustainable as the petitioner had more than fulfilled his export obligations by exporting the goods (paper) worth much than it was legally required to do. The Court did not, however, go into the question whether the petitioner had actually fulfilled his export obligations. Instead the Court disposed of the petition finally by its order dated 9-5-1991 directing the petitioner to file all his papers in support of its defence and the authority to look into the matter and decide the issue whether the claim of the petitioner had any substance. The Court granted six weeks' time to the respondents from the date on which certified copy of the order was produced before them to decide the petitioner's claim after the petitioner had filed the papers within the specified time. The Court further ordered that the recovery of the impugned demand shall subject to the petitioner's filing certified copies of the Court's order and the papers in support of its claim remain stayed for a period of three months from the date of the order or till the respondents 2 and 4 pass final orders on the petitioner's representation "whichever is earlier".

(3.) Petitioner asserts that it had duly complied with the directions of this Court by submitting all the material as well as a copy of the Court's order within the prescribed time. It is further alleged that the period of three months fixed by this Court has expired and no decision has been taken by the respondents 2 and 4. And even though no decision was taken by the authorities within the time fixed by this Court, they have revived the recovery proceedings and are pressing the impugned demand.