SATISH KUMAR GUPTA Vs. UNION OF INDIA

JUDGEMENT

(1.) It is not necessary to set out facts in detail. It is the case of the petitioner that the penalty was imposed without complying with the requirements under Section 124 of the Customs Act, 1962 . A specific averment as set out in Para 9 have not been denied by the respondents. The petitioners have also averred in Para 8 that penalty of Rs. 20,000/- has been paid. It has also not been controverted by the respondents. In the light of that, the order imposing penalty of Rs. 20,000/- on the petitioner is set aside. The respondents within twelve weeks from today are directed to refund the amount of penalty of Rs. 20,000/- along with interest thereon at the rate of 8% p.a. from the day when the penalty was paid i.e. 16th September, 1983 till the penalty amount is refunded. Writ Petition accordingly disposed of.