LAWS(BOM)-2008-6-72

SESA GOA LTD Vs. UNION OF INDIA

Decided On June 09, 2008
SESA GOA LTD. Appellant
V/S
ASSISTANT COMMISSIONER OF CUSTOMS (APPRAISING), MARMAGOA CUSTOM HOUSE, MARMUGAO HARBOUR, GOA Respondents

JUDGEMENT

(1.) RULE returnable forthwith. Heard by consent.

(2.) ADMITTEDLY the impugned orders at annexure Exh. E collectively, have been passed by the Assistant Commissioner of customs (Appraising) Marmagoa on different dates directing the petitioner to pay differential duty without asking the petitioner to show cause against the demand of duty. The orders are obviously illegal and void and are, therefore, liable to be set aside.

(3.) IN the circumstances, the writ petition is allowed. The impugned demand notices at Exh. E collectively, are hereby quashed and set aside. The respondents will be at liberty to proceed in accordance with law. Rule disposed of.