The petitioner sought interest under the Customs Act on a refund granted by the respondent. The court held that the aggrieved party could approach the Deputy Commissioner for remedies.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
ESSFO IMPEX PVT. LTD. ..... Petitioner Through Mr. Prabhat Kumar and Mr. Arjun Malik, Advocates.
Versus
PRINCIPAL COMMISSIONER OF CUSTOMS (PREVENTIVE) & ORS. ..... Respondent Through Ms. Vibhooti Malhotra, Advocate.
CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR
O R D E R % 01.02.2018
Counsel for the respondents states that the matter was examined and order dated 30th January, 2018 has been passed, sanctioning refund of Rs.21,64,229/-. Copy of the said order has been sent by post to the petitioner.
Counsel for the petitioner states that interest under Section 27A of the Customs Act, 1962 has not been paid. He submits that there are circulars issued by the Board under which interest is payable.
In case the petitioner is aggrieved by non-payment of interest, it is open to them to approach the Deputy Commissioner and take recourse to any other remedy available in accordance with law.
The writ petition is disposed of with the aforesaid observations without any order as to costs.
SANJIV KHANNA, J.
FEBRUARY 01, 2018 NA
CHANDER SHEKHAR, J.
1 issue framed by the court
Whether the petitioner should have been paid interest under Section 27A of the Customs Act, 1962.
1 provisions across 1 enactments
ESSFO IMPEX PVT. LTD.
PRINCIPAL COMMISSIONER OF CUSTOMS (PREVENTIVE)
SANJIV KHANNA
CHANDER SHEKHAR
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
