COMMNR. OF CUSTOMS, KANDLA vs. M/S. ESSAR OIL LTD.
The appeals are allowed with no order as to costs
C.A. No.-004299-004305 - 2003Supreme Court07 Oct 2004
For Respondent: M/s Essar Oil Limited & Ors
Section 59(2)
68 in the absence of duty being paid. The cancellation
of warehousing licence was obtained by fraud as duty had not been
deposited. Hence duty payable is covered under Section 16(1)(c) of the
Act. Action was taken against the customs officials i.e. respondent
nos. 5 to 7 for their alleged abatement in the action
