Recovery made without any order quantifying amount of tax payable is without authority of law

Suretex Prophylactics (India) Private Limited Vs Union of India (Karnataka High Court) Karnataka High Court held that as on the date of recovery, there was no order/ adjudication made by the department quantifying the amount of tax/ duty payable by the petitioner. Accordingly, recovery of such amount is without authority of law and liable to be refunded back. Facts- The petitioner mainly contends that no customs duty is payable in respect of the finished goods, raw-materials, spares and consumables, plant and machinery, etc. which are destroyed during the fire which took place in the petitione...