CHANDA DEVI GODAWAT Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of the instant writ petition, the petitioners have challenged the notice of attachment dated 26.06.2019 and the certificate dated 17.05.2019 issued by the Dy. Commissioner, Customs - respondent No.3.

(2.) Mr. Mehta, learned counsel for the petitioners submitted that the demand of interest so also notices of attachment have been issued under the provisions of the Customs Act, 1962, which provisions cannot be invoked, as has been held by this Court in petitioners' case itself, which has been affirmed by Hon'ble the Supreme Court.

(3.) Learned counsel contended that since the provisions of the Customs Act and the Rules framed thereunder have been held inapplicable, the respondents cannot resort to such provisions for the purpose of determining the interest.