Judgment

The common question that falls for consideration in these appeals is whether a writ petition under Article 226 of the Constitution of India seeking the relief of payment of interest on delayed refund of the amount paid by the assessee towards the customs duty, redemption fine and penalty under the Customs Act, 1962 (hereinafter referred to as ‘the Act’) was maintainable.

Civil Appeal No. 3374/91.

2. M/s. Orient Enterprises, respondent No. 1, had imported consign­ments of skim­med milk powder from Canada. The Collector of Customs, Cochin, issued show cause notice on the basis that there was underval­uation of the prices in the invoices. The Collector of Customs passed an order for confiscation of the goods but permitted the respondents to redeem the goods of payment of redemption fine of Rs. 8,00,000/-. A penalty of Rs. 2,00,000/- was also imposed. On the basis of the higher price of goods, as assessed, the respondents were also required to pay the difference in customs duty to the extent of Rs. 34,464.23. The assessee filed an appeal against the said order of the Collector of Customs before the Central Board of Excise and Customs (hereinafter referred to as ‘the Board’). The