The High Court allowed the writ petition filed under Article 226, quashing the impugned orders of the 1st and 2nd respondents, relying on a previous batch judgment within the same court without detailed reasoning.
Impugned orders of the 1st and 2nd respondents were quashed and the writ petition was allowed; no costs.
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: 14.02.2020
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.26167 of 2016 and W.M.P.No.22451 of 2016
M/s.Topsia Estates Pvt.Ltd., Suite No.4001, Raj Chambers, 7B Justice. DWarkanath Road, Kolkata 700 020 Represented by its Authorized Signatory Shri R.Bharathkumar ... Petitioner vs. 1.The Commissioner of Customs (Appeals), Custom House, No.60, Rajaji Salai, Chennai 600 001. 2.The Assistant Commissioner of Customs, Refunds, Chennai-IV, Commissionerate, Custom House, No.60, Rajaji Salai, Chennai 600 001. ... Respondents
Prayer: Writ Petition is filed under article 226 of the Constitution of India, writ of Certiorari, to call for the records of the 1st respondent in Order in Appeal No.C.Cus.II.No.581/2016 dated 18.05.2016 and the consequential order passed by the 2nd respondent in Confirmed Demand Notice No.09/2016 dated 04.07.2016 in F.No.S24/SAD/SR-2703/2015-Refunds and quash the same, as the same are passed in clear violation of the Principles of Natural Justice and for being contrary to the statutory provisions more particularly, Section 3(5) of the Customs Tariff Act, 1975.
For Petitioner : M/s.B.Sathish Sundar For Respondents : Mr.K.Magesh Jr.Standing Counsel.
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O R D E R
Both the learned counsel for the petitioner and the learned counsel for the respondents fairly submitted that the issue is covered by the Judgment of this Court in W.P.Nos.3700 of 2017 and etc., batch dated 23.09.2019.
In the light of the above, this writ petition stands allowed. No costs. Consequently connected miscellaneous petition is closed.
Sd/-
Assistant Registrar(C.S.VI)
/True Copy/
Sub Assistant Registrar
To
1.The Commissioner of Customs (Appeals),
Custom House, No.60, Rajaji Salai,
Chennai 600 001.
2.The Assistant Commissioner of Customs,
Refunds, Chennai-IV, Commissionerate,
Custom House, No.60, Rajaji Salai,
Chennai 600 001.
+1 cc to M/s.B.Sathish Kumar,Advocate Sr.No. 12884
+1 cc to M/s.K.Magesh,Advocate Sr.No. 12262
AKM/17.03.2020/2P-5C /
W.P.No.26167 of 2016
and
W.M.P.No.22451 of 2016
2/2
M/s. Topsia Estates Pvt. Ltd.
The Commissioner of Customs (Appeals)
The Assistant Commissioner of Customs, Refunds, Chennai-IV
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
