BHAGWATI INTERNATIONAL Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) PETITIONER No. 1 is a hundred percent export oriented unit registered with the Ministry of Commerce, Government of India. It is claimed that the respondents under coercion got a sum of Rs. 50 lacs deposited from the petitioners even when there was no demand for any duty or tax outstanding against them. This amount was deposited more than three years back in the year 1999. The petitioners have filed this petition under Article 226 of the Constitution for a mandamus directing the respondents to refund the aforesaid amount with interest.

(2.) IN response to the notice of motion, the respondents have filed their reply. It is pleaded that the Commissioner of Customs, New Delhi has issued a notice dated 19 -1 -2000 to the petitioners calling upon them to show cause why a sum of Rs. 3,84,43,296/ - be not demanded and recovered from them under Section 28 of the Customs Act. It is admitted that final adjudication of this notice has yet to be made and there is no amount outstanding against the petitioners.