VIVA HERBA PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition filed under Article 226 of the Constitution of India is directed against the order dated 2.6.2006 passed by the Settlement Commission (Customs and Central Excise) Mumbai directing the Petitioner to pay duty in the sum of Rs. 33,96,718/-. The Petitioner being aggrieved by the said part of the order has invoked writ jurisdiction of this court. The Facts :

(2.) THE facts giving rise to the present petition in nutshell are as under :

(3.) BASED on the intelligence report that the petitioners are clearing their goods without obtaining prior permission and payment of appropriate Excise duty in the DTA, the factory and office premises of the Petitioners together with residential premises of Director Dr. Ajay A. Pendse were searched by Central Excise department. In addition to these premises, the factory premises of M/s. Speciality Nutraceuticals located at Navi Mumbai was also searched by Central Excise Officers on 04.12.2003. During the said search, it came to the light that the Petitioners were clearing their goods in DTA without any permission and payment of duty leviable under provisions of the Central Excise Act, 1944 and Customs Act, 1962.