Jeena And Company v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 29.11.2023

CORAM:

THE HONOURABLE Mr.JUSTICE KRISHNAN RAMASAMY Jeena & Company A partnership firm registered under the Indian Partnership Act, 1932 and Having Head Office at Jeena House, Plot No.170, OM Nagar, Off Pipe Line Road, Andheri (E), Mumbai - 400 099. And Regional Office at 520, MKN Road, Alandur, Chennai - 600 016 Represented by its Power of Attorney Holder Mr.B.Sekar.

... Petitioner -Vs1.Union of India, through The Joint Secretary Ministry of Commerce and Industry Having its office at Udyog Bhavan New Delhi - 110 011.

2.Additional Director General Directorate of Revenue Intelligence 27, G.N. (Chetty) Road T.Nagar, Chennai - 600 017.

3.The Commissioner of Customs, Chennai - II Commissionerate, Custom House, 1/4

No.60, Rajaji Salai, Chennai - 600 001.

4.The Commissioner of Customs (Preventive) 55-17-3, C-14, 2nd Road, Industrial Estate Auto Nagar, Vijaywada - 520 007.

... Respondents [Cause Title amended as per order dated 29.11.2023 made by Hon'ble KRJ in WMP.No.17709 of 2023 in W.P.No.4010 of 2022] PRAYER :

Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing Respondent No.2 to refund to the Petitioner the amount of Rs.2,67,87,180/- deposited by the Petitioner during the investigation/show cause stage.

For Petitioner : Ms.Karthik Sundaram For Respondents : Mr.A.Veeramani, Central Govt. Counsel, for R1 Mr.V.Sundareswaran, Senior Standing Counsel, for R2 Mr.Rajnish Pathiyil, Senior Panel Counsel, for R3 & R4 ****** 2/4

ORDER

This Writ Petition has been filed seeking for issuance of a Writ of Mandamus directing the second Respondent to refund to the Petitioner the amount of Rs.2,67,87,180/- deposited by the Petitioner during the investigation/show cause stage.

2.This Court vide order dated 29.11.2023 made in W.P.No.4005 of 2022 had already quashed the show cause notice issued by the second respondent and therefore, the petitioner is entitled for refund of a sum of Rs.2,67,87,180/- along with eligible rate of interest and the said exercise has to be carried by the respondents within a period of eight weeks from the date of receipt of a copy of this order.

3.The Writ Petition is disposed of with the above directions. No costs. 29.11.2023 (7/7) pgp 3/4

KRISHNAN RAMASAMY, J.

pgp To The Joint Secretary Ministry of Commerce and Industry Union of India Udyog Bhavan New Delhi - 110 011.

Dated : 29.11.2023 (7/7) 4/4