M/S Shriram Warehousing Private Limited And ANR v. The Chief Commissioner Of Customs Kolkata And ORS

OD -3 ORDER SHEET WPO/191/2024

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE M/S. SHRIRAM WAREHOUSING PRIVATE LIMITED AND ANR. VS THE CHIEF COMMISSIONER OF CUSTOMS KOLKATA AND ORS

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 3rd April, 2024.

Appearance:

Mr. Biswajit Mukherjee, Adv.

Mr. Soumyajit Mishra, Adv.

...For the Petitioner Mr. Prabir Bhowmick, Adv.

Mr. Narendra Prasad Gupta, Adv.

...for respondent no. 5 Mr. Kaushik Dey, Adv.

Mr. Tapan Bhanja,Adv.

...for the Customs Authority The Court: Heard learned advocates appearing for the parties. Petitioner has filed this writ petition for relief of direction upon the respondent Customs Authority concerned to implement the order of the appellate authority dated 3rd July, 2018 being annexure P-1 granting refund in question to the petitioner. Petitioner submits that during pendency of the writ petition respondent Authority concerned has already refunded refundable amount in question, however, petitioner's claim of interest has not been considered by the respondent Authority concerned. Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPO 191 of 2024 is disposed of by

directing the respondent Customs Authority concerned to consider the claim of the petitioner with regard to interest in question on the basis of order of the appellate authority dated 3rd July, 2018 in accordance with law and take a final decision after giving opportunity of hearing to the petitioner or its authorised representative, within a period of four weeks from the date of communication of this order.

(MD. NIZAMUDDIN, J.) TR/