HC Decision on mandatory pre-deposit of duties & penalties

F. No. 390/Budget/10/2016-JC

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

4th Floor, Hudco Vishala Building
Bhikaji Cama Place, R.K.Puram
New Delhi.    Date: 10.03.16

1. All Chief Commissioners of Customs.

2, All Chief Commissioners of Central Excise.

3. All Chief Commissioners of Service Tax.

Madam/Sir,

Sub: Writ Petition No. 10559 & 10560 / 2015 (T-TAR) filed by M/s. HPCL & ANR., Mangaluru before the Hon’ble High Court of Karnataka -Reg.

The Hon’ble High Court of Karnataka vide its order dated 07.10.2015 dismissed the captioned Writ Petition along with other Writ Petitions which were filed challenging the amended Section 35 F of the Central Excise Act, 1944, which requires mandatory pre-deposit of the duties and penalties.

2.The order can be accessed on the Karnataka High Court Website, by clicking on the Judgment link and typing the Writ Petition No. in the Advanced Search option.

3.It is requested to go through this important judgment which has upheld the validity of the amended provisions of Section 35 F of the CEA, 1944 .

Yours faithfully
(Mashhood ur Rehman Farooqui)
Under Secretary (Review )
Fax: 011-26177614
Email: [email protected]