Madras High CourtWP(MD)/407/2014dismissed

M/S.Pgc Corporation Ltd., v. The Commissioner Of

2019-07-26Honourable Dr Justice Anita Sumanth2 pages

W.P(MD)No.407 of 2014 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 26.07.2019

CORAM

THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P(MD)No.407 of 2014 and M.P(MD)Nos.1 & 2 of 2014 M/s.PGC Corporation Limited, Rep. by its Director and the Authorized Officer K.Kaleeshwaran, No.5, Prem Gardens, Balaji Nagar, P.N.Road, Tiruppur - 641 602.

... Petitioner Vs.

1.The Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin - 628 043.

2.The Additional Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin - 628 043.

3.Assistant General Manager, Indian Overseas Bank, 122, Kumaran Road, Tiruppur - 641 601.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Mandamus, directing the first respondent or any other competent officers under the first respondent to refund the amount recovered as bank guarantee to the petitioner following the ratio laid down by the High Court of Judicature at Bombay in Noble Asset Company Limited Vs. Union of India (2005 (187) ELT 438), Ocean Driving Center Limited Vs. UOI (2005 (180) ELT 313 (Bom.)) and in Legrand (India) Ltd. Vs. UOI (2007 (216) ELT 678) as well as the Directions of the CBE & C contained in Circular No.967/1/2013-CX dated 01.01.2013. For Petitioner :

Mr.J.N.Niranjan For RR 1 & 2 :

Mr.S.Gurumoorthy https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P(MD)No.407 of 2014

ORDER

Learned counsel appearing for the petitioner does not very seriously pursue the Writ Petition and states, for the record, that the appeal filed before the First Appellate Authority was dismissed. The petitioner has now appealed before the Customs Excise and Service Tax Appellate Tribunal.

2.Recording the same, this Writ Petition is dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(CO) /TRUE COPY/ Sub Assistant Registrar To 1.The Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin - 628 043.

2.The Additional Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin - 628 043.

+1 CC to M/s.J.V.NIRANJAN ASSOCIATES, Advocate ( SR-77917[F] dated 26/07/2019 ) W.P(MD)No.407 of 2014 26.07.2019 ps JM/24.09.2019/2P/4C https://hcservices.ecourts.gov.in/hcservices/ 2/2