Kerala High Court
M/S Gounder Trades Rep By Proprietor M ... vs Union Of India on 6 March, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.8929/2025 1/3 Order Date : 06-03-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Thursday, the 6th day of March 2025 / 15th Phalguna, 1946
WP(C) NO. 8929 OF 2025
PETITIONER:
M/S GOUNDER TRADES, REP BY PROPRIETOR M POOVIZHI, AGED 42 YEARS, W/O
AYYAPPAN, 16/1-290A1, INDIRA NAGAR, CHAMRAJPET POST, MECHERI - 636
451, TAMIL NADU, RESIDING AT: SETTIKARICHIYOOR, ERAGUNDAPATTI POST,
MECHERI, METTUR THALUK, SALEM DISTRICT, TAMIL NADU, PIN-636451
RESPONDENTS:
1. UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA,
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, 47-B, NORTH BLOCK, NEW
DELHI, PIN-110001
2. PRINCIPAL CHIEF COMMISSIONER CUSTOM HOUSE, WILLINGDON ISLAND, KOCHI,
KERALA, PIN-682009
3. COMMISSIONER OF CUSTOMS (APPEALS), CUSTOM HOUSE, WILLINGDON ISLAND,
KOCHI, KERALA, PIN-682009
4. ASST. COMMISSIONER OF CUSTOMS (IMPORTS), CUSTOM HOUSE, WILLINGDON
ISLAND, KOCHI, KERALA, PIN - 682009
5. ASST. COMMISSIONER OF CUSTOMS (REVIEW CELL), CUSTOM HOUSE,
WILLINGDON ISLAND, KOCHI, KERALA, PIN-682009
6. DEPUTY COMMISSIONER OF CUSTOMS (DBK & REFUND), CUSTOM HOUSE,
WILLINGDON ISLAND, KOCHI, KERALA, PIN - 682009
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to Direct the first respondent to file a statement regarding the
progress tn the appeal beculng reference no. "C27/40/DEFT/2023AU Cus"
filed against Exhibit P2.
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/S. T.C.GOVINDASWAMY, KALA T.GOPI, NISHITHA BALACHANDRAN, RAHUL R.,
MAMATHA S. ANILKUMAR, ANNA REJI & KAILESH T. GOPI, Advocates for the
petitioner, the court passed the following:
WP(C) No.8929/2025 2/3 Order Date : 06-03-2025
BECHU KURIAN THOMAS, J.
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W.P.(C).No.8929 of 2025
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Dated this the 6th day of March, 2025
ORDER
The learned DSGI takes notice for the first respondent.
Sri.V.Girishkumar, the learned Standing Counsel takes notice for respondents 2 to 6 and seeks time to get instructions.
Post on 27.03.2025.
Sd/-
BECHU KURIAN THOMAS, JUDGE RKM WP(C) No.8929/2025 3/3 Order Date : 06-03-2025 APPENDIX OF WP(C) 8929/2025 Exhibit P1 A TRUE COPY OF THE ORDER ISSUED BY THE 6TH RESPONDENT BEARING NO. F.NO.CUS/RFD/45/2023 DBKI-REF DATED 12.05.2023 Exhibit P2 A TRUE COPY OF THE ORDER ISSUED BY THE 4TH RESPONDENT (ASST. COMMISSIONER OF CUSTOMS (IMPORTS)) BEARING ORDER NO.115/2022 DATED 09.12.2022.
Exhibit P3 A TRUE COPY OF ARTICLE 3.14 OF CEPA BETWEEN THE GOVERNMENT OF INDIA AND THE GOVERNMENT OF UAE Exhibit P4 A TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER FOR REFUND OF DUTY DEPOSITED ON BILL OF ENTRY NO. 9465068 IN CHALLAN NO. HC-19 AS PER ORDER NO. 115/2022 DATED 20.12.2022.
Exhibit P5 A TRUE COPY OF COMMUNICATION RECEIVED BY THE 5TH RESPONDENT (ASST. COMMISSIONER OF CUSTOMS FROM SUPERINTENDENT OF CUSTOMS (APPEALS) DATED 15.05.2023 Exhibit P6 A TRUE COPY OF THE RELEVANT PAGES OF REVIEW ORDER CUM AUTHORISATION UNDER SECTION 129D(2) OF THE CUSTOMS ACT, 1962 ISSUED BY THE COMMISSIONER OF CUSTOMS.