Disposed

M/s.Hlg Trading, v. The Commissioner of Customs

Madras HC21 Feb 2020WP/31137/2016

Case brief

AI extract

What is this about?

The Court disposed of multiple Writ Petitions filed under Article 226 regarding refunds of special additional duty. Relying on a previous decision by the same bench, the Court directed the Customs authorities to pass appropriate orders granting the refund to the petitioners and kept connected miscellaneous petitions closed.

What did the court decide?

Petitioners were granted direction to pass appropriate orders for refund of special additional duty; connected miscellaneous petitions were closed.

M/s.Hlg Trading, Vs The Commissioner of Customs — Customs and Excise | Madras HC (2020)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 21.02.2020

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P. Nos. 31137 of 2016 to 31140 of 2016 & 20528 to 20530 of 2016 and

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W.M.P. Nos. 26974 to 26977 of 2016, 71 & 72 of 2017, 17607 to 17611 of 2016 & 744 to 746 of 2017

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M/s. HLG Trading, Space 'E', Third Floor, Surya Kiran Building, 92, The Mall, Ludhiana – 141 001 Represented by its Authorised Signatory Gagan Goyal ... Petitioner in W.P. Nos. 31137 & 31138 of 2016 & W.P. Nos. 20528 to 20530 of 2016

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M/s. Goyal Impex & Industries Ltd., 5/IV, The Mall, Ludhiana – 141 001. Punjab. Represented by its Authorised Signatory, Gagan Goyal ... Petitioner in W.P. Nos. 31139 & 31140 of 2016

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The Commissioner of Customs (Appeals – II), Custom House, No. 60, Rajaji Salai, Chennai – 600 001.

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The Assistant Commissioner of Customs (Refunds – Sea), Custom House, No. 60, Rajaji Salai, Chennai – 600 001.

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... Respondents in all W.Ps

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Prayer in W.P. No. 31137 of 2016: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus forbearing the First Respondent herein namely the Commissioner of Customs (Appeals-II), Customs House, Chennai from proceeding with appeal in F.No. C3-II/587/R/2016-Sea dated 05.08.2016 pursuant to Order-in-Original No.45655/2016 dated 16.03.2016 passed by the Second Respondent. https://hcservices.ecourts.gov.in/hcservices/

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Prayer in W.P. No. 31138 of 2016: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus forbearing the First Respondent herein namely the Commissioner of Customs (Appeals-II), Customs House, Chennai from proceeding with appeal in F.No. C3-II/695/R/2016-Sea dated 19.08.2016 pursuant to Order-in-Original No.47354/2016 dated 31.05.2016 passed by the Second Respondent.

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Prayer in W.P. No. 31139 of 2016: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus forbearing the First Respondent herein namely the Commissioner of Customs (Appeals-II), Customs House, Chennai from proceeding with appeal in F.No. C3-II/598/R/2016-Sea dated 21.07.2016 pursuant to Order-in-Original No.46117/2016 dated 06.04.2016 passed by the Second Respondent.

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Prayer in W.P. No. 31140 of 2016: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus forbearing the First Respondent herein namely the Commissioner of Customs (Appeals-II), Customs House, Chennai from proceeding with appeal in F.No. C3-II/700/R/2016-Sea dated 19.08.2016 pursuant to Order-in-Original No.47424/2016 dated 03.06.2016 passed by the Second Respondent.

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Prayer in W.P. Nos. 20528 to 20530 of 2016: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, call for the records of the First Respondent, leading to issuance of Order in Appeal in C.Cus-II No. 575 to 577/2016 dated 13.05.2016, and quash the same, for being contrary to the statutory provisions more particularly, Section 3(5) of the Customs Act, 1975.

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For Petitioner : Mr. V. Santharam (in all W.Ps)

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For Respondents : Ms. Hema MuraliKrishnan (in W.P. Nos. 31137 of 2016) Senior Standing Counsel For Respondents : Mr. A.P. Srinivas (in W.P. Nos. 31138 of 2016) CGSC (in W.P. Nos. 20528 to 20530 of 2016)

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For Respondents (in W.P. Nos. 31139 & : Mr. G. M. Syed Nurullah Sheriff 31140 of 2016) Senior Standing Counsel

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COMMON ORDER

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In these Writ Petitions both the Counsel fairly submits that the issue is now covered by the decision of this Court in W.P. Nos. 3700, 2431 to 2433 of 2017 and 37790, 43838 & 43848 of 2016 by its Order dated 23.09.2019 in the case of M/s. Goyal Impex and Industries Limited Vs The Assistant Commissioner of Customs, Chennai. The relevant portion of the order reads as under:-

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https://hcservices.ecourts.gov.in/hcservices/

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“2. Mr.A.P.Srinivas, learned Central Government Standing Counsel for the respondents fairly points out that the issue of refund of special additional duty was considered by the Customs, Central Excise and Service Tax Appellate Tribunal vide order dated 02.06.2017 and the issues decided in favour of the importer. This order has been accepted by the Department.

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These Writ Petitions are thus liable to be allowed and I do so. The petitioners may seek refund of the special additional duty paid by way of an applications to be filed within a period of two (2) weeks from today. Upon receipt thereof, necessary orders for refund shall be passed by the respondent. Connected Miscellaneous Petitions are closed. No costs.”

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Accordingly, the present Writ Petitions stands disposed in terms of the above decision of this Court. The Respondents are therefore directed to pass appropriate orders granting refund to the Petitioner in accordance with law after considering the above decision of this Court. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

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Sd/-

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Assistant Registrar(CS )

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//True copy//

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Sub Assistant Registrar

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arb

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The Commissioner of Customs (Appeals – II), Custom House, No. 60, Rajaji Salai, Chennai – 600 001.

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The Assistant Commissioner of Customs (Refunds – Sea), Custom House, No. 60, Rajaji Salai, Chennai – 600 001.

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+1cc to Mr.G. M. Syed Nurullah Sheriff, Advocate SR.No.15567

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+1cc to Mr.Ms. Hema MuraliKrishnan, Advocate SR.No.15620

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+1cc to Mr.A.P. Srinivas, Advocate SR.No.15732

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W.P. Nos. 31137 of 2016 to 31140 of 2016 & 20528 to 20530 of 2016

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RV(CO) https://hcservices.ecourts.gov.in/hcservices/ GMY(23/03/2020)

M/s.Hlg Trading, v. The Commissioner of Customs

Case brief

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M/s.Hlg Trading, v. The Commissioner of Customs

Case brief

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