Tamilnadu Generation and Distribution Corpn. Ltd. vs CESTAT, Chennai

T.S. Sivagnanam, J.�With the consent of the learned counsel appearing on either side, the Writ Petition is taken up for final disposal. The petitioner has come forward with this Writ Petition for issuance of Writ of Certiorari to call for the records of the impugned Detention Notice bearing reference C. No. VIII/48/569/2013-Arrears, dated 12-2-2014 issued by the 3rd respondent, and quash the same pending of stay applications in Appeal No. C/41899 to 41918/2013-DB by the 1st respondent.

At the time when the Writ Petition was entertained, this Court granted an interim injunction of recovery on 26-2-2014. The said interim injunction was periodically extended.

The learned counsel for the petitioner would submit that during the pendency of stay application, the 3rd respondent has now once again issued detention notice under Section 142(1)(a) and 142(1)(b) of the Customs Act, 1962 to recover an amount of Rs. 48,38,50,799/- from the petitioner. He further submitted that an appeal has been preferred along with stay application before the 1st respondent and requested 3rd respondent to refrain from initiating recovery proceedings till the order in stay application is passed by the 1st respondent.

The learned Standing Counsel appearing for the respondents vehemently opposed the prayer sought for by the petitioner and submits that all points are to be canvassed before the 1st respondent.

Heard the submissions made by the learned counsel appearing on either side and perused the materials placed on record.

In the light of the above, this Court is of the view that the factual issues need not be gone into at this stage of the matter, since there is an order of interim injunction and in order to preserve status quo, this Court is of the view that the third respondent should be restrained from making any recovery, since the 1st has to decide the matter one way or the other. Accordingly, the Writ Petition is disposed of by forbearing third respondent from initiating any recovery till the disposal of Appeal, now pending on the file of the 1st respondent. It is made clear that, this Court has not gone into the merits of the petitioner''s contentions and it is open to the petitioner to raise all contentions before the 1st respondent, in the pending Appeal. No costs. Consequently, connected Miscellaneous Petition is closed.