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CALCUTTA HIGH COURT
Raja Basu Chowdhury, J
M/s. Vishal Enterprises – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. challenge to issuance of deficiency memo due to pre-deposit claims. (Para 1 , 2) |
| 2. arguments regarding compliance with payment procedures. (Para 4 , 5) |
| 3. the court's observations on appeal outcomes and refund applications. (Para 7) |
| 4. court's directive on procedural adherence for refund processes. (Para 8) |
| 5. conclusion on the writ petition's resolution and further actions required. (Para 10) |
1. Challenging the deficiency memo dated 6th March, 2025, the instant writ petition has been filed.
2. It is the petitioner’s case that although in course of investigation the petitioner had deposited a sum of Rs.30 lakhs and despite a portion of such amount being utilized by the petitioner for adjustment of the requirement of pre-deposit as required under Section 129E for maintaining an appeal under Section 128 (1) of the Customs Act, 1962 (hereinafter referred to as the “said Act”) and though in ordinary course upon the petitioner succeeding in the appeal such pre-deposit was required to be refunded to the petitioner upon the petitioner making an application, in the instant case, the aforesaid deficiency memo has been issued.
3. Mr. Das, learned senior advocate appearing in s
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