The main legal point established in the judgment is that the Official Liquidator should consider and examine claims as per law, especially when duties/penalties are levied under specific provisions of the Customs Act, 1962.

YOGESH KHANNA, J.

1. This appeal is against an order dated 23rd May, 2014 passed by the Official Liquidator whereby the claim of the customs to an extent of Rs.1,46,06,654/- against the respondent company in liquidation was rejected by the Official Liquidator on the ground that the order dated 10.05.2011 was passed by the custom authorities without informing the Official Liquidator of the proceedings pending before it despite the fact that winding up order was passed in this case on 18.08.2008.

2. The claim of the Customs authorities relate to payment of the custom duty of Rs.52.00 Lac along with simple interest @ 15% payable by the respondent company in liquidation from the date of the import till the actual payment, since it had not filed any evidence of fulfilling its export obligations. The penalty of Rs.1.00 Lac was also levied upon the respondent company. This order of the Commissioner Customs was served by speed post at the registered office of the respondent company at S-61, Greater Kailash-II, New Delhi, which on 10.05.2011 admittedly was in possession of the Official Liquidator and hence the Official Liquidator cannot allege that the custom authorities did not inform the Official Liquidator of such duty/penalty levied upon the respondent company. It is further alleged the custom authorities were never in the know of the respondent company having gone in liquidation.

3. It is further alleged by learned counsel for customs that they had made a claim before the Official Liquidator and the Official Liquidator vide its letter No.3773 dated 04.05.2011 had informed the office of the Commissioner of Customs as under:-

“Sir,

With reference to your letter dated 26-04-2011 address to M/s Attar filte Ltd S-61, Greater Kailash Part-II New Delhi-48 in this connection I am to state that M/s Attar Filte Ltd was ordered to be wound up by the Hon’ble High Court of Delhi vide its order dated 18/08/2008 and the Official Liquidator attached to this Hon’ble Court has been appointed as its Provisional Liquidator with direction to take charge of assets, records and books of accounts of the respondent company.

The official liquidator has no assets of the Company (in liqn) till date. No claim has been invited by this office, if you have any due against the Company, you can file the Claim in Form No 66 of the Companies Act, 1956, as and when the claim will be invite by this office through newspaper.

Further I am to inform that the ex-director of the Company Sh Vicky Jain has not filed the Statement of Affairs of the Company (in liqn) till date. The Liquidation proceeding are going on against the Ex-director of the Company (in liqn). The next date of hearing of this case 22-09-2011 before the Hon 'ble High Court of Delhi.

(SANJAY YADAV)

DY. OFFICIAL L.IQUIDATOR

DELHI HIGH COURT”

4. The Official Liquidator also wrote a letter No.3720 dated 07.12.2013 to the office of Commissioner of Customs and it reads as under:

“Sir

With reference to your claim in form No 66 filed on 22-07-2013 to this office I am to say that, on examination of your claim it is observed that there is no supporting documents pertaining to your claim. You are therefore requested to provide the following documents at the earliest.

1 Copy of detailed computation of your claim as mentioned in your affidavit with proof of debt along with break up (Including of the duty and penalties amount)

2 Certified copy of the order wherein penalties amounting of Rs 1,00000/- are levied as mentioned in your form No 66.

Further to say that in case no response/reply received within 14 days from date of receipt of the letter your claim shall be treated as rejected.

Yours faithfully

DY.OFFICIAL LIQUIDATOR

DELHI HIGH COURT”

5. Thereafter the office of the Commissioner of Customs wrote to the Official Liquidator its letter No.23506 dated 26.12.2013 as under:

“Sir,

Subject: In the matter of M/s Attar Filte Ltd. (In Liqn.) in CP No. 216/07- Reg; Please refer to your office reference No. CO.LIQN/TC-III/3720 dated 17