Back
N. V. ANJARIA, BHARGAV D. KARIA
Perfect Importers And Distributors (India) Pvt. Ltd. – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Hasit Dave for the petitioners and learned advocate Mr. Nikunt Raval for the respondents.
2. By this petition under Article 226 of the Constitution of India, the petitioners have prayed for a direction to respondent no.2 – Assistant Commissioner of Customs, ICD Dashrath, Vadodara to refund the amount of Rs.23,62,796.00 with interest from the date of levy till final payment at the rate of 15% per annum.
3. Brief facts of the case are that the petitioners are engaged in trading of imported goods such as Cast Alloy Aluminum Wheels or Alloy Road Wheels used for Motor Vehicles.
3.1) The petitioners filed three Bills of Entry Nos. (1) 8195940 dated 4.2.2015, (2) 9212058 dated 12.5.2015 and (3) 9308623 dated 21.5.2015 for clearance of their imported goods.
3.2) On the above imported goods, a Provisional Anti Dumping Duty at specified rate was imposed under the Provisional Anti Dumping Duty Notification No.15/2014 dated 11.4.2014 which was valid for a period of six months as per the provisions of the law and as such, validity of the said notification expired on 11.10.2014.
3.3) Another Notification No.21/2015 dated 22.5.2015 was issued
The main legal point established in the judgment is that a writ petition solely seeking a refund of money, without a demand for justice and unreasonably delayed, is not ordinarily maintainable. The c....
The court ruled that entitlement to interest on refund under the Customs Act requires proper application in statutory form, with interest only applicable post-crystalization of the refund amount.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
