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2018 Supreme(Mad) 3823

S.M.SUBRAMANIAM
Daejung Moparts Private Limited – Appellant
Versus
Assistant Commissioner of Customs (EPCG) Government of India Ministry of Finance Department of Revenue Office of Commissioner of Customs (Export) – Respondent


Advocates:
Advocate Appeared:
S. Arivazhagan, Adv., A.P. Srinivas, Adv.

JUDGMENT

S. M. SUBRAMANIAM, J.

1. The demand notice issued by the Department of Revenue, Office of the Commissioner of Customs (Export) dated 25.04.2011, is under challenge in this writ petition.

2. The learned counsel for the petitioner states that the writ petitioner has fulfilled the conditions and the obligations stipulated in the bond and submitted an application to that effect, before the competent authorities. However, the said application has not been considered.

3. However, those details regarding the fulfillment of the conditions are not placed before this Court, by the writ petitioner.

4. The learned counsel appearing on behalf of the respondents opposed the contention by stating that the writ petitioner has also not furnished the details in respect of the fulfillment of the obligations, performed by him, in this regard.

5. However, the fact remains that the writ petitioner executed a bond agreeing certain terms and conditions. As per the bond executed by the writ petitioner, on demand he has to pay the duty levied in his case for fulfillment of the export obligations within a stipulated time. Further conditions are also imposed for the purpose of fulfilling the export obligat





















































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