M/s.Adayar Gate Hotel Ltd. v. The Commissioner of Customs
Case brief
What is this about?
The High Court of Madras closed a writ petition seeking a refund under Section 27A of the Customs Act, 1962. The court directed the Revenue to take steps to number and represent their pending appeal before CESTAT before any further action.
What did the court decide?
The writ petition was closed with a direction to the Respondent to represent the pending appeal and number the same at the earliest.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.06.2018
CORAM
THE HON'BLE MR. JUSTICE T.S.SIVAGNANAM
W.P.No.814 of 2018
M/s.Adayar Gate Hotel Ltd
Rep by its Managing Director
Mr.Bharath Bhushan Goyal
Having Office at
Welcome Group Park Sheraton Hotel & Towers
TTK Road, Chennai-600018 ...Petitioner
v.
1 The Commissioner of Customs
Custom House No.60, Rajaji Salai
Chennai-600 001
2 The Assistant Commissioner of Customs (Refunds)
Custom House No.60, Rajaji Salai
Chennai-600 001
...Respondents
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, directing the 2nd Respondent to sanction the refund of Rs.7,62,841/- along with the interest as per the provisions of Section 27A of the Customs Act , 1962 as directed by the Commissioner of Customs (Appeals ) Vide his order-in-appeal No.923/2016, dated 17.10.2016 and confirmed by Final Order No.41126/2017 dated 04.07.2017 passed by the Tribunal.
For Petitioner : Mr.Hari RadhaKrishnan For Respondent : T.Promod Kumar Chopda Senior Standing Counsel
Issues for consideration
1 issue framed by the court
Whether substantial justice would be served by closing the writ petition since the Revenue has failed to number their appeal before CESTAT.
Parties & counsel
- petitioner
M/s. Adayar Gate Hotel Ltd.
- respondent
The Commissioner of Customs
- respondent
The Assistant Commissioner of Customs (Refunds)
Coram
Case details
As recorded by the court registry
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