The High Court dismissed a writ petition seeking a refund of excess customs duty as a result of non-prosecution, citing the petitioner's absence.
None granted; writ petition dismissed for non-prosecution.
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 AT MADRAS DATED : 11.01.2019
CORAM
THE HONOURABLE Mr. JUSTICE S.M.SUBRAMANIAM
W.P.No. 32490 of 2005
Mr.Ishwarchand B.Tater
...Petitioner
Vs 1.The Commissioner of Customs Custom House, No.60, Rajaji Salai, Chennai 1.
2.The Deputy Commissioner of Customs(Refunds), No.60, Rajaji Salai, Chennai 1. 3.The Assistant Commissioner of Customs, (Refunds). Customs House, No.33, Rajaji Salai, Chennai 1.
4.The Directorate of Revenue Intelligence,
No.25, Gopalakrishna Road,
T.Nagar,
Chennai 17. ...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the first, second and third respondents to refund the sum of Rs.13,32,620/- (Rupees Thirteen Lakhs Thirty Two Thousand Six Hundred and Twenty only) which has been collected in excess of the petitioners liability to the writ petitioner.
For Petitioner : No appearance For Respondents : Mr.K.Magesh Junion Standing Counsel
The writ petition was listed for hearing on 07.01.2019. None appeared for the writ petitioner. Thus, the case was directed to be listed on 08.01.2019 under the caption “For Dismissal”.
Sd/Assistant Registrar(CS III)
//True Copy//
Sub Assistant Registrar
vkr/maya
To
1.The Commissioner of Customs
Custom House,
No.60, Rajaji Salai,
Chennai 1.
2.The Deputy Commissioner
of Customs(Refunds),
No.60, Rajaji Salai,
Chennai 1.
3.The Assistant Commissioner of Customs,
(Refunds). Customs House,
No.33, Rajaji Salai,
Chennai 1.
4.The Directorate of Revenue Intelligence,
No.25, Gopalakrishna Road,
T.Nagar,
Chennai 17.
+1cc to Mr.K.Magesh, Advocate, S.R.No.3570
W.P.No. 32490 of 2005
SJ(CO)
rrs 12/02/2019
1 provisions across 1 enactments
Mr. Ishwarchand B. Tater
Commissioner of Customs
Deputy Commissioner of Customs(Refunds)
Assistant Commissioner of Customs
Directorate of Revenue Intelligence
S.M. Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
