The petitioner sought interest on refunded customs duty not granted by the Commissioner. The Court closed the petition, holding that the petitioner should have challenged the CESTAT's order disallowing the interest claim within the limitation period.
The Writ Petition stands closed with no costs awarded.
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: 21.08.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.4888 of 2009
M/s.Glob International Agencies, House No.623, Sector - 33(B), Chandigarh, Hariyana.
...Petitioner
Vs
The Commissioner of Customs, Customs House, No.60, Rajaji Salai, Chennai - 600001. ...Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Mandamus, directing the respondent herein to grant interest at the rate of 18% for the period from the date of payment of redemption fine till the date of refund of such redemption fine on 12.07.1999 and also to pay the interest at the rate of 18% on the excess amount of customs duty collected and retained during the period from the date of payment of such excess duty till the date of refund on 16.04.2004.
For Petitioner : Mr.T.Ramesh
For Respondent : Mrs.Hema Muralikrishnan, SSC
O R D E R
The limited prayer sought for in the present writ petition is that though the respondent had sanctioned the refund, the interest for the period from the date of payment of the redemption fine till the date of refund was not ordered.
amount.
s/d-
Assistant Registrar(CS V)
True Copy
Sub-Assistant Registrar
hvk
To
The Commissioner of Customs,
Customs House,
No.60, Rajaji Salai,
Chennai - 600001
W.P.No.4888 of 2009
SSD(CO)
SP(27/09/2019)
1 issue framed by the court
Whether the High Court should entertain a writ petition seeking interest on a refund which was already disallowed by the CESTAT and challenged beyond the limitation period.
M/s.Glob International Agencies
The Commissioner of Customs
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
