Writ petition challenging penalty orders for alleged breach of import obligation was disposed of after the Revenue authority agreed to refund the penal amount paid.
Refund of Rs.7,16,286/- to be made by third respondent within 3 months of this order.
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.
W.P.(MD)No.4423 of 2018
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.10.2019 CORAM: THE HONOURABLE MR.JUSTICE M.SUNDAR
W.P.(MD)No.4423 of 2018 and W.M.P.(MD)Nos.4514 and 7588 of 2018
Ambika Woods Pvt., Ltd., Door No.1/952, Tenkasi Road, Piranoor, Shencottah-627 809, Tirunelveli District, represented by its Director. ... Petitioner Vs.
(R.3 is impleaded vide court order dated 26.04.2018 made in W.M.P.(MD)No.7201 of 2018)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari calling for the records relating to the impugned proceedings of the second respondent dated 31.01.2018 and the consequential order dated 16.02.2018 in Na.Ka.A9/4140 and quash the same.
For Petitioner : Mr.N.Dilip Kumar For Respondents : Mr.K.MU.Muthu, Additional Government Pleader for R.1 and R.2 : Mr.V.Kathirvelu Assistant Solicitor General of India assisted by Mr.K.Prabhu for R3
1/4
W.P.(MD)No.4423 of 2018
ORDER
Mr.N.Dilip Kumar, learned Counsel for writ petitioner, Mr.K.MU.Muthu, learned Additional Government Pleader for respondents 1 and 2 and Assistant Solicitor General of India and Senior Counsel Mr.V.Kathirvelu, assisted by Mr.K.Prabhu, for third respondent are before this Court.
'Mr.N.Dilip Kumar, learned counsel on record for writ petitioner, Mr.K.Mu.Muthu, learned Additional Government Pleader on behalf of respondents 1 and 2 and Ms.S.Ragaventhree on behalf of third respondent led by learned Assistant Solicitor General-Mr.V.Kathirvelu, are before this Court.
2.This Court is informed that writ petitioner availed certain import duty benefits while importing machinery for its trade on condition that a certain expert obligation has to be met within a stipulated time frame.
3.It is submitted that alleging breach of expert obligation, writ petitioner was mulcted with penalty of Rs.58,40,268/- (Rupees Fifty Eight Lakhs Forty Thousand Two Hundred and Sixty Eight only). 4.It is submitted that this culminated in proceedings under Revenue Recovery Act resulting in two impugned orders dated 31.01.2018 and 16.02.2018 made by second respondent.
5.At the time of admission, this Court granted an interim order on condition that writ petitioner should pay 50% of the outstanding amount in two installments within the dates specified in the interim order dated 02.03.2018.
6.It is writ petitioner's case that 50% of 50% has been so paid by way of Demand Draft in favour of third respondent, but handed over to the second respondent.
7.It is the submission of learned counsel for writ petitioner that the penalty has, since, been set aside by an order made by the Revisional Authority (third respondent) vide an order dated 26.05.2018. It is further submitted that this order has been filed as part of first additional typedset of papers along with 'W.M.P (MD)No.15530 of 2018' (hereinafter referred to as 'WMP'
2/4
W.P.(MD)No.4423 of 2018
for brevity) but neither this W.M.P nor first additional typedset of papers are before this Court. This Court is informed that there is also a second additional typed set of papers.
8.This WMP, first and second additional typed set of papers be placed before this Court by the Registry in the next listing.
9.Be that as it may, it is submitted that writ petitioner is entitled to refund of 50% of 50% paid pursuant to 02.03.2018 interim order of this Court as penalty has, since, been set aside by the Revisional Authority.
10.Learned Additional Government Pleader seeks time to get instructions as to whether Demand Draft drawn in favour of third respondent said to have been handed over to second respondent has been forwarded to third respondent.
11.Learned Assistant Solicitor General also seeks time to get instructions about the order of the Revisional Authority and refund, if any.
12.List this matter on 03.10.2019 .'
'Office of Jt.Director General of Foreign Trade 117, 1st Main Road, K.K.Nagar, Madurai, Tamilnadu-625 020 W.M.P.(MD)No.15530 of 2018
in WP.(MD)No.4423 of 2018
Penalty received from M/s Ambika Woods Pvt. Ltd., against EPCG authorization No.3530001363 dated 23.11.2005.
| S.No. | DD No.& Date | Amount in Rs. |
|---|---|---|
| 1 | 648375 dt:27.11.2015 | 25,000 |
| 2 | 145912 dt:06.01.2016 | 25,000 |
| 3 | 179771 dt:30.03.2016 | 25,000 |
| 4 | 181467 dt:27.10.2016 | 25,000 |
| 5 | 179979 dt:30.07.2016 | 25,000 |
| 6 | 181134 dt:24.08.2016 | 25,000 |
| 7 | 181630 dt:28.11.2016 | 25,000 |
| 8 | 181823 dt:23.12.2016 | 25,000 |
| 9 | 652527 dt:15.02.2018 | 25,000 |
3/4
W.P.(MD)No.4423 of 2018
10 155504 dt:13.03.2018 4,91,286 Total 7,16,286
Assistant Registrar (CO)
// True Copy //
Sub Assistant Registrar(CS )
To
1.The District Collector, Tirunelveli District, Tirunelveli.
2.The Tahsildhar, Senkottai, Tirunelveli.
3.The Director General of Foreign Trade, Udyog Bhavan, 'H' Wing, Gate No.2, Noulana Azad Road, New Delhi – 110 001.
+1 CC to Mr.K.PRABHU, Advocate ( SR-91773[F] dated 14/10/2019 ) +1 CC to Mr.N.DILIPKUMAR, Advocate ( SR-91944[F] dated 15/10/2019 ) +1 CC to Spl.GP ( SR-91907[F] dated 15/10/2019 )
W.P.(MD)No.4423 of 2018 14.10.2019
ssl
https://hcservices.ecourts.gov.in/hcservices/ MK (25.10.2019) 4P 7C
4/4
1 provisions across 1 enactments
Ambika Woods Pvt., Ltd.
Director General of Foreign Trade
M.Sundar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
