Recovery of interest without issuance of notice is bad in law: CESTAT Mumbai

M/s. Ansar & Co. Vs Commissioner of Customs (Imp-II) (CESTAT Mumbai) Conclusion: The assessee should have been put to Notice and a reasonable opportunity should have been given for representing their case. While the same was not done, jumping straight way to coercive measures was certainly uncalled for. Therefore, Interest collected being without authority of Law needs to be refunded along with applicable interest. Section 142 empowers the Commissioner to recover sums due to government by distraining any movable or immovable property belonging to or under the control of the defaulter. Fact...