Case Law Details
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.
Facts –
Assessee imported and cleared citric acid vide BOE dated 22.07.1992. Notice was issued based on CERA audit objection for INR 1,02,501 on 18.01.1993 and OIO was passed on 04.11.1996 confirming demand.
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