IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 19928 of 2009(I)
1. SWADESHI IMPORTS & EXPORTS,
... Petitioner
Vs
1. UNION OF INDIA,REP.BY THE SECRETARY
... Respondent
2. THE ASSISTANT COMMISSIONER OF CUSTOMS
For Petitioner :SRI.ASWIN GOPAKUMAR
For Respondent :SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX
The Hon'ble MR. Justice V.GIRI
Dated :07/08/2009
O R D E R
V.GIRI,J.
-------------------------
W.P ( C) No. 19928 of 2009
--------------------------
Dated this the 7th August,2009
J U D G M E N T
Petitioner has approached this Court aggrieved by
the alleged delay on the part of the respondents in
effecting refund of the excess redemption fine and penalty
that came to be paid by the petitioner, pursuant to an
order passed by the original authority.
2. Petitioner had imported polished marble slabs
of 2cm thickness of various varieties. Respondents raised a
dispute regarding the classification of the item.
Proceedings were taken under Section 111 of the Customs
Act and after a personal hearing by Ext.P1 order the Joint
Commissioner of Customs found that the goods are liable
to be confiscated and permitted redemption of the same on
payment of fine of Rs.18 lakhs and penalty of Rs.2 lakhs.
An appeal filed by the petitioner against the Commissioner
of Customs (Appeals) was allowed in part and there was
reduction of the fine amount as also the penalty. Pursuant
to Ext.P2, an application for refund was filed by the
W.P ( C) No. 19928 of 2009
2
petitioner as per Ext.P3 along with the originals of the
documents as prescribed by the Customs Refund
Application (Form) Regulations 1995.
3. The Department challenged Ext.P2 in an appeal
before the Customs, Excise and Service Tax Appellate
Tribunal which also came to be dismissed as per Ext.P4
order dated 29.6.2009. Writ petition was filed alleging
delay in the process of the refund application in spite of the
order of the appellate authority having been affirmed by
the CESTAT.
On instructions, learned counsel for the Department
submits that the order passed by the Tribunal has been
presently accepted by the department and the amount due
by way of refund shall be disbursed within a period of one
month from the date of receipt of a copy of this judgment .
This shall be done. Writ petition is disposed of accordingly.
(V.GIRI,JUDGE)
ma
W.P ( C) No. 19928 of 2009
3
W.P ( C) No. 19928 of 2009
4