NORTH WEST AIRLINES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned Counsel for the petitioner and the respondents. Rule, returnable forthwith. By consent of the parties, the petition is taken up for final hearing.

(2.) This petition is filed to challenge the order in Revision dated 29-5-2006 passed by the Jt. Secretary to Government of India on an application filed by the petitioner under Section 129DD of the Customs Act, 1962.

(3.) For the delay in payment of Foreign Travel Tax for the month of October, 1997, November, 1997, December, 1997, February, 1998 and July, 1998 show cause notice as well as corrigendum was issued to the petitioners calling upon the petitioner to show cause as to why action should not be taken under Rules 4 & 7 of the Foreign Travel Tax Rules, 1979 and penalty should not imposed upon them under Rules 10A(1) and 10A(2) of the Foreign Travel Tax Rules, 1979 and Section 39(3)/38(4) of the Finance Act, 1979 .