M/S.Dyna Lamps and Glassworks v. the Registrar
Case brief
What is this about?
This is an order disposing of a writ petition filed by a company seeking quashing of a Customs order and refund. The petition was closed as the petitioner company was wound up and a provisional liquidator was appointed, granting liberty to pursue remedies before the appropriate forum.
What did the court decide?
Writ petition closed; liberty granted to petitioner to workout remedies before the appropriate forum.
What the court decided
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 14.07.2017 Coram
The Hon'ble Mr.Justice T.S.Sivagnanam
Writ Petition No.29716 of 2004
M/s.Dyna Lamps and Glassworks Limited.,
rep. by its Managing Director Mr.Sanjib Sinha ...Petitioner
Vs.
1. The Registrar,
Customs, Excise and Service Tax,
Appellate Tribunal,
Shastri Bhawan, Haddows Road,
Chennai - 600 006.
2. The Commissioner of Customs (Export)
Ministry of Finance,
Customs House,
No.60,Rajaji Salai,
Chennai - 600 001. ...Respondents
Writ Petition, filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorarified Mandamus to call for records of the first respondent, in its proceedings bearing NO.C/000138/2001, dated 27.06.2003, and to quash the same, insofar as it relates to para 5 (ii) and 5 (iii) and
2
consequently, to direct the second respondent to refund he sum of Rs.40,04,000/- to the Bank of Baroda, Industrial Finance Branch, Montieth Road, Chennai along with interest as may be determined by this Court.
Issues for consideration
1 issue framed by the court
Whether a writ petition filed by a company should be dismissed on the ground of winding up and appointment of a provisional liquidator.
Parties & counsel
- petitioner
M/s. Dyna Lamps and Glassworks Limited.
- respondent
The Registrar, Customs, Excise and Service Tax, Appellate Tribunal, Chennai.
- respondent
The Commissioner of Customs (Export), Chennai.
Coram
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court