MR. JUSTICE S.RAVINDRA BHAT

1. In this writ petition, the petitioner impugns the notices dated 3.8.2012 and 8.8.2012 issued by the second Respondent, and notice dated 7.8.2012 issued by the third Respondent.

2. The relevant facts are that the petitioner was a director in the company “Shri Ram Casting P. Ltd” (hereafter “the company”), and she resigned from the Board of the company on 2.4.1993. The petitioner was the owner of 3 properties viz. (i) Pitam Pura property, (ii) Wazirpur property and (iii) Mukherjee Nagar property. She first received the impugned notice dated 3.8.2012 (addressed to the company, copy sent to her) wherein she was informed that government dues under the Customs Act, 1962 (hereafter “the Act”) amounting to Rs. 74,78,225/- along with interest were to be recovered from the company, and that if the amount was not paid within prescribed period, steps would be taken in accordance with the provisions of the Customs (Attachment of Property Defaulters for the Recovery of Government Dues) Rules 1995 (hereafter “the Rules”). By the second notice dated 7.8.2012, the Sub-Register concerned in respect of the three abovementioned properties was directed that the sa