The Madras High Court dismissed a writ appeal filed by M/s. SEC CFS challenging a demand notice for customs establishment charges. The court noted that the levy was already upheld by a Division Bench and thus allowed the appeal to fail.
The writ appeal was dismissed with no costs awarded.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.03.2014 CORAM :
THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN and THE HONOURABLE MS.JUSTICE V.M.VELUMANI Writ Appeal (MD) No.386 of 2014
in WP(MD)No.2635 of 2009
M/s.SEC CFS, A Division of SEC Services Ltd., Represented by its Managing Director T.Velsankar, 2/14, Bye Pass Road, Madathur, Tuticorin 8 ... Appellant/Petitioner Vs.
1.Union of India, Represented by its Secretary, Department of Revenue, Ministry of Finance, Government of India, New Delhi.
2.The Secretary, Ministry of Commerce & Industry, Department of Commerce, Government of India, New Delhi.
3.Commissioner of Customs, Custom House, Tuticorin.
4.Administrative Officer (Establishment) Custom House, New Harbour, Tuticorin – 4. ... Respondents/Respondents
Writ Appeal is filed under Clause 15 of the Letters Patent against the order dated 04.02.2011 made in W.P.(MD)No.2635 of 2009 on the file of this Court.
Prayer in WP(MD). 2635/ 2009 :
To issue a Writ of certiorari to call for the records of the fourth Respondent, i.e.,C.No.II/39/07/2006-Estt., C.No.II/39/07/2006-Estt.,Part-II culminating in the issue of the communication dated 29.01.2009, 19/12/2008 from file C.No.II/39/07/2006-Estt., and C.No.II/39/07/2006Estt.,-Part-II respectively and to quash the same.
For Appellant : Mr.S.Murugappan
2
JUDGMENT
(Judgment of the Court was delivered by V.RAMASUBRAMANIAN,J. )
The writ appeal arises out of an order passed in a batch of writ petitions in W.P(MD)Nos.2634 to 2636 of 2009, dated 04.02.2011. The writ petitions challenged the demand notice issued by the Customs Department towards arrears of establishment charges of customs officers posted at the Station.
2.It is admitted by the learned counsel appearing for the appellant that the levy of such charges was already upheld by a Division Bench of the Principal Bench of this Court. Therefore, this writ appeal is dismissed. No costs. Consequently, connected miscellaneous petition is closed.
Sd/Assistant Registrar(CO)
/TRUE COPY/
Sub Assistant Registrar
To
1.The Secretary,Union of India, Department of Revenue, Ministry of Finance, Government of India, New Delhi.
2.The Secretary, Ministry of Commerce & Industry, Department of Commerce, Government of India, New Delhi.
3.Commissioner of Customs, Custom House, Tuticorin.
4.Administrative Officer (Establishment) Custom House, New Harbour, Tuticorin – 4. Writ Appeal (MD) No.386 of 2014 06.03.2014 sms PA/17.03.2014/2P/5C
1 issue framed by the court
Whether the writ appeal challenging the Customs Department's demand notice for establishment charges should be dismissed given prior precedent.
M/s.SEC CFS
Union of India
V. Ramasubramanian
V.M. Velumani
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court