V. R. Overseas Pvt. Ltd. v. Deputy Commissioner Of Customs & ORS.

ORDER SHEET WPO 377 OF 2018

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction ORIGINAL SIDE V.R. OVERSEAS PVT. LTD.

Versus

DEPUTY COMMISSIONER OF CUSTOMS & ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 17th August,, 2021 Appearance:

Mr. Sudhir Kumar Mehtra, Mr. Anurag Bagaria, Advs.

... for the petitioner.

Mr. K.K. Maity, Ms. Aishwarya Rajashree, Advs.

... for the respondent.

The Court : In this matter, Mr. Mehta, learned Advocate appearing for the petitioner submits that the subject matter of writ petition was a claim of refund and he submitted that during pendency of the writ petition refund has already been made to him but no statutory interest has been paid as per Section 27A of the Customs Act, 1962.

I am of the view that there is no use of keeping this writ petition pending and I dispose of the writ petition by directing the respondent no.2 to consider the claim of the petitioner with regard to the statutory interest on the refund in question in accordance with law and if it is found that the petitioner is entitled for interest and has not been paid then in that case, he shall determine the

amount of statutory interest and shall pay within four weeks from the date of communication of this order.

The respondent no.2 shall communicate his reason in case no further interest is payable.

WPO 377 of 2018 is disposed of.

(MD. NIZAMUDDIN, J.) S.Das AR[CR]