A writ petition seeking refund of a penalty was disposed of. The court granted the petitioner liberty to make a fresh representation without deciding on the merits of the claim.
Liberty granted to petitioner to make a fresh representation; respondents to consider and pass appropriate orders within 12 weeks.
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.
IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 10.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.1990 of 2012
M/s.Vivin Vaibava Trading P Ltd., Rep. by its Managing Director Mr.Balamurugan, 2/187, Vaibava Complex, Tirunelveli Road, Ozhuginasery, Nagercoil - 629001. ...Petitioner Vs 1. The Commissioner of Customs, Customs House, Rajaji Salai, Chennai - 600001.
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Mandamus, directing the respondents to refund of Rs.25,000/- been illegally collected from the petitioner with interest till the date of realization.
For Petitioner : Mr.A.Mohamed Ismail
For Respondents: Mr.A.P.Srinivas, SSC O R D E R
It is the submission of the learned counsel for the petitioner that the penalty of Rs.25,000/- imposed is illegal, since the High Sea Sales was permissible in law and there was no impediment and further that the petitioner had also sought for necessary amendment to the manifest through their shipping agent.
Sd/Assistant Registrar(CS VIII)
//True Copy//
Sub Assistant Registrar hvk To 1. The Commissioner of Customs, Customs House, Rajaji Salai, Chennai - 600001.
+1cc to Mr.A.Mohamed Ismail, Advocate sr.45995
W.P.No.1990 of 2012
br(co) nr 15/07/2019
1 provisions across 1 enactments
M/s.Vivin Vaibava Trading P Ltd.
The Commissioner of Customs
The Asst. Commissioner of Customs
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
