M/S Manvi Exim Pvt Ltd Through Its Director Mr. Rajnish Tyagi v. Union Of India And Another

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH Civil Writ Petition No. 28136 of 2019 (O&M) Date of Decision: 18.12.2019 M/s. Manvi Exim Pvt. Ltd, Village Bakoli, Delhi-110036 through its Director Mr. Rajnish Tyagi .......... Petitioner

Versus

Union of India and another .......... Respondents CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE SANT PARKASH

Present:

Mr. Naresh Gopal Sharma, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel for the respondents.

**** JASWANT SINGH, J. (ORAL) The petitioner, a Private Limited Company, is an Importer and engaged in import of Fabrics, in view of excess amount of customs duty paid for certain consignments of Fabrics received from China as per the stated Bills of Entry, prays for refund of the excess amount of the said custom duty charged and paid, as determined by the First Appellate Authority, namely, Commissioner of Customs (Appeals), vide order dated 23.05.2019 (Annexure P-2).

Upon notice, learned Sr. Standing Counsel for the respondents submits that the claimed / awarded amount of refund has since been sanctioned vide an order dated 17.12.2019 passed by the Assistant Commissioner, Palwal, subject to the decision of appeal filed by the Revenue. The amount shall be released upon furnishing of an undertaking by the appellant-Assessee.

DINESH KUMAR 2019.12.19 14:49 I attest to the accuracy and integrity of this document

C.W.P. No. 28136 of 2019 (O&M) -2In view of the aforesaid development, it is conceded that nothing more survives for adjudication in the present petition and the same has become infructuous.

Disposed of as infructuous.

( JASWANT SINGH ) JUDGE December 18, 2019 ( SANT PARKASH ) 'dk kamra'

JUDGE Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DINESH KUMAR 2019.12.19 14:49 I attest to the accuracy and integrity of this document