M/S.Golden Tex v. Assistant Commissioner Of
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.03.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.8114 of 2020 and WMP.No.9633 of 2020 M/s.Golden Tax, Represented by its Partner N.Sricharana, Old No.17, New No.10, Shanmugarayan Street, Old Washermanpet, Chennai-600 021.
.. Petitioner Vs Assistant Commissioner of Customs (Drawback), Chennai IV Commissionerate Custom House, No.60, Rajaji Salai, Chennai-600 001.
... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records pertaining to the impugned Order-in-Original No.74039 dated 27.02.2020 passed by the Respondent in F.No.S.Misc 2/975/2019-DBK and quash the same. For Petitioner : Mr.Hari Radhakrishnan For Respondent : Mr.V.Sundareswaran, Senior Panel Counsel
O R D E R
The petitioner has challenged order dated 27.02.2020 on the ground that evidences placed before the authorities in regard to its claim of Drawback had not been taken into account. On 11.01.2021, I passed the following order:
'Prima facie it appears that, as per the seal of the Department contained in letter dated 16.05.2017, the Bank Realisation Certificate (BRC) for the period upto December, 2013 had been verified and accepted, since there is a handwritten endorsement in the seal itself. However, learned counsel for the petitioner states that he has no objection in appearing once again before the Assessing Officer and https://hcservices.ecourts.gov.in/hcservices/
producing the required documents to substantiate the bank realizations.
2. Both parties agree that the petitioner will be heard on 19.01.2021. Let the petitioner appear before the respondent on 19.01.2021 at 10.30. a.m. without awaiting any further notice in this regard. The Assessing Officer shall, after hearing the petitioner, pass orders before the next date of hearing.
3. Interim protection granted on 09.06.2020 and extended on 02.12.2020 will stand extended till the next date of hearing.
4. List on 22.02.2021 for production of orders.'
2.After hearing the petitioner, it appears that the authority has accepted its submission and an Order-in-Original No.79469 of 2021 has been passed on 08.02.2021, dropping the adjudication proceedings.
3. This writ petition is allowed and the impugned order quashed. Connected miscellaneous petition is also closed. No costs.
Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar vs To Assistant Commissioner of Customs (Drawback), Chennai IV Commissionerate Custom House, No.60, Rajaji Salai, Chennai-600 001.
+1cc to Mr.Hari Radha krishnana, Advocate, sr no.14814 Writ Petition No.8114 of 2020 and WMP.No.9633 of 2020 GPL(CO) RMP(25/03/2021) https://hcservices.ecourts.gov.in/hcservices/