M/S.Kalikkavalasu Primary Cum v. Joint Secretary, Ministry Of
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Date : 04.08.2021
CORAM:
THE HON'BLE MR. JUSTICE S.M.SUBRAMANIAM W.P.No.12846 of 2014 and M.P.No.1 of 2014 M/s.Kalikkavlasu Primary Cum Industrial Weavers Co-op. Production & Sales Society Ltd., E.H. 131, Murugatholuvu [PO], Chennaimalai 638 051 Erode District.
... Petitioner Vs.
1.Joint Secretary, Ministry of Finance, Dept. of Revenue, Government of India, 14, Hudco Vishala Buldg., B-Wing, 6th Floor,Bhikaji Cama Place, New Delhi 110 066.
2.Commissioner of Customs (Appeal) No.1, Williams Road, Cantonment, Tiruchirappalli - 620 001.
3.Deputy Commissioner of Customs, Customs Division, B-Wing, III Floor, No.1, Williams Road, Cantonment, Tiruchirappalli - 620 001.
4.Superintendent of Customs [ICD] S.F.No.214, West Andan Koil West Village, Erode Main Road, Kuttakadai, Punnam [P.O.], Karur District.
... Respondents Prayer : Petition filed under Article 226 of Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the records of the 1st respondent and quash the order No.292/13-Cus dated 16.12.2013 and direct him to rectify the mistake and allow the drawback amount to the petitioner Society based on the Bank Realization Certificate.
For Petitioner : Mr.K.S.Ramasamy For Respondents : Mr.V.Sundareswaran Senior Panel Counsel
ORDER
Heard Mr.K.S.Ramasamy, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel for the respondents and perused the materials placed on record, apart from the pleadings of the parties.
2. The Writ Petition challenges the order in Order No.292/13-Cus dated 16.12.2013 passed by the first respondent rejecting the revision application filed by the petitioner under Section 129 DD of the Customs Act, 1962 (hereinafter referred to as the 'Act' for short) preferred against the Order-In-Appeal No.30/12 dated 27.08.2012 passed by the Commissioner of Custom & Central Excise (Appeals), Tiruchirapalli.
3. The learned counsel for the petitioner has brought to notice of this Court that the impugned order has been passed by the Joint Secretary (Revision Application), Government of India, who was also in the same rank of Commissioner of Central Excise and Customs, who had passed the Order-In-Appeal which had been challenged before him in that revision application, which is impermissible in law. He has also placed reliance on the decision of this Court in S.Moinuddin -vs- Joint Secretary, Government of India, Ministry of Finance, New Delhi (dated 24.01.2017 in W.P. No. 16682 of 2016), where this Court has interfered with the order that had been impugned therein in respect of similarly placed persons on that sole ground and had directed the matter to be heard by an authority after taking corrective measures in that regard. The learned Senior Panel Counsel appearing for respondents, on instructions, states that subsequently, the Revisional Authority has been re-constituted, taking note of the anomaly pointed out by this Court.
4. Having regard to the aforesaid submissions made, the impugned order is quashed and the matter is remitted to the present Revisional Authority under Section 129 DD of the Act for fresh consideration of the matter. It shall be incumbent upon the Revisional Authority, after affording full opportunity of hearing to the petitioner, deal with each of the contentions raised and pass reasoned orders on merits and in accordance with law, inhibited and uninfluenced by the impugned order which has been set aside and communicate the decision taken to the petitioner.
5. In fine, the Writ Petition is ordered on the aforesaid terms. No costs. Consequently, connected miscellaneous petition is closed.
Sd/- Assistant Registrar(CS-VII) //True Copy// Sub Assistant Registrar
Sgl To 1.Joint Secretary, Ministry of Finance, Dept. of Revenue, Government of India, 14, Hudco Vishala Buldg., B-Wing, 6th Floor,Bhikaji Cama Place, New Delhi 110 066.
2.Commissioner of Customs (Appeal) No.1, Williams Road, Cantonment, Tiruchirappalli - 620 001.
3.Deputy Commissioner of Customs, Customs Division, B-Wing, III Floor, No.1, Williams Road, Cantonment, Tiruchirappalli - 620 001.
4.Superintendent of Customs [ICD] S.F.No.214, West Andan Koil West Village, Erode Main Road, Kuttakadai, Punnam [P.O.], Karur District.
+1cc to Mr.V.Sundareswaran, Advocate, S.R.No.38295 +1cc to Mr.T.R.Senthilkumar, Advocate, S.R.No.38286 W.P.No.12846 of 2014 RSV(CO) SB(25/08/2021)