Dismissed

Mr.J.Shivakumar v. The Principal Commissioner

Madras HC9 Mar 2016WP/550/2016

Case brief

AI extract

What is this about?

The High Court of Madras directed the Assistant Commissioner of Customs (Refunds) to dispose of a refund application filed by the petitioner within three weeks, citing inaction over four months after receipt of the application.

What did the court decide?

The petitioner was directed to be given an opportunity of a personal hearing before the respondent is directed to dispose of the refund application by passing a final order on merits within three week

Mr.J.Shivakumar Vs The Principal Commissioner — Writ and Judicial Review | Madras HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 09.03.2016

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CORAM

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THE Hon'ble Mr.JUSTICE M. DURAISWAMY

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W.P.No.550 of 2016

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J. Shivakumar ... Petitioner

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The Principal Commissioner of Customs,
Chennai – I Airport Commissionerate,
New Custom House, Meenambakkam,
Chennai – 600 027
2. The Commissioner of Customs (Appeals),
Custom House, No.60, Rajaji Salai,
Chennai – 600 001
3. The Joint Commissioner of Customs (Ajudication-Air),
New Custom House, Air Cargo Complex,
G.S.T. Road, Meenambakkam,
Chennai – 600 027
4. The Assistant Commissioner of Customs (Refunds),
New Custom House, Meenambakkam,
Chennai – 600 027
..... Respondents
Writ Petition filed under Article 226 of the Constitution of
India praying this Court to issue a Writ of Mandamus to direct
the respondents to refund the amount of Rs.6,00,000/- as claimed
by the petitioner herein by giving effect to the order passed by
the Commmissioner of Customs (Appeals-I), Chennai, vide Order-
in-Appeal C.Cus.1 No.348/2015 dated 29.06.2015, in Appeal No.C4-
1/242/O/2015-Air.
For petitioner :Mr.A.K. Jayaraj
For respondents :Mr.S. Hajamohideen Giste
Standing Counsel

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https://hcservices.ecourts.gov.in/hcservices/

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ORDER

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The petitioner has filed the above writ petition to issue a Writ of Certiorari to call for the records on the files of the respondent in TIN No.33962384066 dated 18.12.2015 and quash the same as being without jurisdiction and authority of law in so far as the assessment year 2014-15 is concerned.

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According to the petitioner, the Commissioner of Customs (Appeals-I), after granting hearing, had passed an order dated 29.06.2015, modiying the order, by reducing the Redemption Fine of Rs.12.00,000/- to Rs.7,00,000/- and penalty of Rs.2,00,000/- to Rs.1,00,000/-. Thereafter, the petitioner had filed a Refund Application before the third respondent for refund of the differential Redemption Fine and Penalty, as ordered by the second respondent, by enclosing Work Sheet and other relevant documents. According to the petitioner, the application for refund of Rs.6,00,000/- was acknowledged by the third respondent on 14.10.2015, however, no refund has been made so far.

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The respondents filed their counter, wherein, they have stated that the refund application, submitted by the petitioner, has been received by their office on 28.12.2015, taken on record and is being processed under the Customs Act, 1962.

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It could be seen that the Refund Application was received by the respondents on 14.10.2015 and even after a lapse of more than four months, the respondents have not passed any order in the Refund Application. Therefore, I am of the considered view that the fourth respondent can be directed to pass orders in the Refund Appliation within a stipulated time.

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Accordingly, I direct the fourth respondent to dispose of the Refund Application, filed by the petitioner on 14.10.2015, by passing final order in the Refund Application, on merits and in accordance with law within a period of three weeks from the date of receipt of copy of this order, after affording due opportunity of personal hearing to the petitioner. With the above observation, the writ petition is disposed of. No costs.

-s/d-

Assistant Registrar

True Copy

Sub-Assistant Registrar

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https://hcservices.ecourts.gov.in/hcservices/

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The Principal Commissioner of Customs, Chennai – I Airport Commissionerate, New Custom House, Meenambakkam, Chennai – 600 027 2. The Commissioner of Customs (Appeals), Custom House, No.60, Rajaji Salai, Chennai – 600 001 3. The Joint Commissioner of Customs (Ajudication-Air), New Custom House, Air Cargo Complex, G.S.T. Road, Meenambakkam, Chennai – 600 027 4. The Assistant Commissioner of Customs (Refunds), New Custom House, Meenambakkam, Chennai – 600 027 +1 cc to Mr.S.Haja Mohideen Gisthi Advocate sr.15485 +1 cc to Mr.Jayaraj Advocate sr.15106 W.P.No.550 of 2016

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aa11/03/2016

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https://hcservices.ecourts.gov.in/hcservices/

Mr.J.Shivakumar v. The Principal Commissioner

Case brief

What is this about?

What did the court decide?

Mr.J.Shivakumar v. The Principal Commissioner

Case brief

What is this about?

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What the court decided

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