M/S.Rajan Print House, v. The Commissioner Of Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 04.07.2019
CORAM
THE HONOURABLE MR. JUSTICE M.SUNDAR W.P.No.19051 of 2019 M/s.Rajan Print House Rep. By its Proprietor Mr.B.Gururajan 28, II Cross, Sasthri Street Nehru Nagar, Saligramam Chennai - 600 093
...Petitioner
Vs.
1. The Commissioner of Customs (Seaport - Imports) Chennai - II Customs House, No.60, Rajaji Salai Chennai - 600 001
2. The Assistant Commissioner of Customs (Refunds) Appraising Refund Section Custom House, No.60 Rajaji Salai Chennai - 600 001 .. Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus to direct the respondents herein to refund an amount of Rs.10,09,324/- totally and to return the Bank Guarantee amount of Rs.6,71,000/- claimed by the petitioner herein vide Refund Application Acknowledged SR No.1229/18 dated 05.10.2018 within reasonable time as fixed by this Court.
For Petitioner : Mr.A.K.Jayaraj For Respondents : Mr.K.S.Ramaswamy Standing Counsel for Customs
ORDER
Mr.A.K.Jayaraj, learned counsel on record for sole writ petitioner is before this Court. Mr.K.S.Ramaswamy, learned standing counsel for customs accepts notice on behalf of both the respondents.
2. With consent of learned counsel on both sides, main writ petition is taken up, heard out and is being disposed of.
3. To be noted, in the light of the trajectory which the hearing has taken today, the main writ petition now turns on a
very narrow compass. Therefore, short facts shorn of elaboration will suffice for appreciating this order.
4.Suffice to say that the writ petitioner imported some machinery, which this Court is informed is in the nature of a printing machine and standard accessories. Since there were certain issues pertaining to clearance of said machinery, writ petitioner had filed a writ petition in this Court being W.P.No.22466 of 2003 and this Court, by order dated 27.08.2003, directed provisional release of said machinery on certain terms. There is no disputation that the terms were complied with and machineries had since been provisionally released.
5. Be that as it may, the proceedings regarding clearance of machinery were persued and the same culminated in an order made by 'Customs, Excise and Service Tax Appellate Tribunal' ('CESTAT' for brevity) , South Zonal Bench, Chennai being order dated 12.06.2017.
6.There is no disputation before this Court that the aforesaid order of CESTAT has become final and it has been given legal quietus.
7. Under such circumstances, the writ petitioner has filed a refund application dated 05.10.2018. Learned counsel for writ petitioner submits that the second respondent who has to process the refund application has not done so and there has been inaction on the part of the second respondent. Saying so, learned counsel made a simple and innocuous prayer requesting to mandamus the second respondent to consider the refund application dated 05.10.2018 made by the writ petitioner and take a decision on the same within a time frame.
8. In the light of the innocuous prayer and the narrow compass on which this matter now turns, the second respondent is directed to consider the refund application of the writ petitioner being refund application dated 05.10.2018 and pass an order on the same within four weeks from the date of receipt of a copy of this order.
This writ petition is disposed of with the above directions. No costs.
Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar gpa
To
1. The Commissioner of Customs (Seaport - Imports) Chennai - II Customs House, No.60, Rajaji Salai Chennai - 600 001.
2. The Assistant Commissioner of Customs (Refunds) Appraising Refund Section Custom House, No.60 Rajaji Salai Chennai - 600 001.
+1cc to Mr.A.K.Jayaraj, Advocate, S.R.No.55798 +1cc to Mr.K.S.Ramasamy, Advocate, S.R.No.55835 W.P.No.19051 of 2019 RRS(09/08/2019)