Review petition allowed recalling order dated 1.11.2019 in the original writ petition due to subsequent events in related writ petitions.
Judgment dated 1.11.2019 in W.P(C) 27772/2019 recalled; matter remanded.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
WEDNESDAY, THE 27TH DAY OF JANUARY 2021 / 7TH MAGHA, 1942
RP.No.36 OF 2021 IN WP(C). 27772/2019
AGAINST THE JUDGMENT IN WP(C) 27772/2019(V) OF HIGH COURT OF KERALA
REVIEW PETITIONER/S:
1 THE CHIEF COMMISSIONER OF CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS OFFICE, WILLINGDON ISLAND, COCHIN-682009.
2 THE DEPUTY COMMISSIONER, OFFICE OF THE CENTRAL TAXES AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, METTUPALAYAM STREET, PALAKKAD-678001.
3 THE ASSISTANT COMMISSIONER OF CUSTOMS (REFUND/DBK), CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN-682009.
BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
RESPONDENT/S:
PRECOT MERIDIAN LIMITED 737, GREEN FIELDS, PULIAKULAM ROAD, COIMBATORE-641045 THROUGH A.P.UNNIKRISHNAN, SENIOR MANAGER - ACCOUNTS AND ADMINISTRATION.
OTHER PRESENT:
SRI. A. REVIKRISHNAN GP
THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 27.01.2021, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
RP.No.36 OF 2021 IN WP(C).27772/2019
2
O R D E R
The respondents in W.P(C) 27772 of 2019 are the petitioners in this review petition and the limited prayer is to recall the judgment in the writ petition and dispose the writ petition in terms of the reviewed judgment in W.P(C) Nos. 2981 of 2019 and 2457 of 2019, the original judgments in which were followed, while disposing W.P(C) No. 27772 of 2019.
On a consideration of the averments in the review petition, I am inclined to review the judgment in W.P(C) No. 27772/2019, so as to take note of the subsequent events in the writ petitions, the judgments in which were followed while disposing the captioned writ petition. The review petition is thus allowed and the judgment dated 1.11.2019 in W.P(C) 27772 of 2019 is recalled.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE
SJ
RP.No.36 OF 2021 IN WP(C).27772/2019
APPENDIX
PETITIONER'S/S EXHIBITS:
ANNEXURE I TRUE COPY OF THE JUDGMENT DATED 19.6.2020 IN W.A.NO.428/2020 OF THIS HON'BLE COURT. ANNEXURE II TRUE COPY OF THE COMMON ORDER DATED 1.10.2020 IN R.P.NO.505/2020 IN WP(C) NO.2457/2019 AND R.P.NO.507/2020 IN WP(C) NO.2981/2019 OF THIS HON'BLE COURT.
The Chief Commissioner of Customs, Willingdon Island, Cochin
The Deputy Commissioner, Central Taxes and Central Excise, Palakkad
The Assistant Commissioner of Customs (Refund/DBK), Willingdon Island, Cochin
Precot Meridian Limited
A.K.Jayasankaran Nambiar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
