- (1.) Pursuant to the show cause notice issued for nonpayment Of customs duty on ex-bond clearances of imported goods from appointed warehouse, namely, Gujarat State Warehouse Corporation, gandhinagar, a demand was made in a sum of Rs. 45,15,206. 00
(2.) That proceeding was challenged in a writ Petition before the High Court contending that the appellants had cleared the goods against payment of the necessary amounts as provided under law through a bank. The high Court, however, dismissed the writ petition.
(3.) In this Court that by an interim order made on 21st September, 1992 the Collector of Customs, Ahmedabad was directed to take account of the amount payable by the appellants and the amount paid by the appellants and to determine whether any amount is payable or not and in the meantime no coercive steps could be taken against them. It was also made clear that if it is found that credit had been given to any third party in respect of any amount paid by the appellants or on behalf of the appellants then the respondents could be well advised to take, steps to recover the same from such third party to whom the amounts were erroneously given credit for. The Collector was also directed to make a report as to what is the amount which they have recovered from the third party. However, no report was filed before this Court.;