Kerala High Court
M/S. Gounder Trades Rep By Proprietor M ... vs Union Of India on 23 June, 2025
W.P.(C.) No. 8929 of 2025
1
2025:KER:49494
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 23RD DAY OF JUNE 2025 / 2ND ASHADHA, 1947
WP(C) NO. 8929 OF 2025
PETITIONERS:
M/S. GOUNDER TRADES REP BY PROPRIETOR M POOVIZHI
AGED 42 YEARS
W/O. AYYAPPAN,16/1-290A1, INDIRA NAGAR, HAMRAJPET
POST, MECHERI - 636 451, TAMIL NADU, RESIDING AT:
SETTIKARICHIYOOR, ERAGUNDAPATTI POST, MECHERI,
METTUR THALUK, SALEM DISTRICT, TAMIL NADU
BY ADVS.
SHRI.T.C.GOVINDASWAMY
SMT.KALA T.GOPI
SMT.NISHITHA BALACHANDRAN
SHRI.RAHUL R.
SMT.MAMATHA S. ANILKUMAR
SMT.ANNA REJI
SHRI.KAILESH T. GOPI
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
W.P.(C.) No. 8929 of 2025
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2025:KER:49494
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
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.06.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C.) No. 8929 of 2025
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ZIYAD RAHMAN A.A., J.
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W.P.(C.) No. 8929 of 2025
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Dated this the 23rd day of June, 2025
JUDGMENT
The petitioner is aggrieved by Ext.P1 order passed by the Deputy Commissioner of Customs (DBK & REFUND), the 6 th respondent, by which the application submitted by the petitioner for refund has been rejected. The case of the petitioner is that, in connection with the import of 378.84 metric tons of Quick Lime-Lumps covered by the bill of entry dated 8.07.2022, from UAE, the petitioner was directed to deposit an amount of Rs.3,19,000/-. The said deposit was made as per Challan dated 15.07.2022 as the security in the Customs Treasury under the Provisional Duty (PD) Bond. The proceedings initiated in respect of the same culminated in Ext.P2, by which the issue was decided in favour of the petitioner; therefore, the petitioner is entitled to a refund of the amount deposited. The application submitted in this regard was rejected as per Ext.P1, on the reason that as against Ext.P2, the Department has filed an appeal which is pending before the Commissioner of Customs W.P.(C.) No. 8929 of 2025 4 2025:KER:49494 Appeals.
2. In such circumstances, the petitioner submitted this writ petition, seeking the following relief:
1. Issue a writ of mandamus or other appropriate writ, order, or direction commanding the respondents to refund the amount of Rs.3,19,000/- (Rupees three lakh nineteen thousand only) paid vide Challan No. HC-19 dated 15.07.2022 under PD Bond No.2002017728 by the petitioner to the Treasury of Customs in relation to Exhibits P2, with interest calculated at the rate of 12% per annum for the period from 09.12.2022;
2. Award costs of and incidental to this application;
3. Pass such other orders or directions as deemed just, fit, and necessary in the facts and circumstances of the case.
3. After hearing the learned counsel for the petitioner and the learned Standing Counsel for the respondents, I am of the view that, as the appeal against Ext. P2 is now pending consideration, it is only proper that a decision thereon be taken as expeditiously as possible. It is discernible from Ext. P5 that, the appeal has been submitted on 13.04.2023. The learned counsel for the petitioner raised various contentions, including the question of the maintainability of the appeal, as according to him, the same was filed beyond the statutory period. Anyhow, I am of the view that this is a matter that has to be taken into W.P.(C.) No. 8929 of 2025 5 2025:KER:49494 consideration by the appellate authority.
In such circumstances this writ petition is disposed of, directing the 3rd respondent to finalize the appeal referred to in Ext. P5, which is filed against Ext.P2 order, and by issuing appropriate orders in accordance with law after giving the petitioner an opportunity to be heard. Such orders shall be passed within a period of three months from the date of the copy of this judgment. The question of refund of the amount to the petitioner, shall be considered by the authority concerned, on finalising the appeal and shall be subject to the outcome thereof.
Sd/-
ZIYAD RAHMAN A.A. JUDGE sjb/23.06.2025 W.P.(C.) No. 8929 of 2025 6 2025:KER:49494 APPENDIX OF WP(C) 8929/2025 PETITIONER EXHIBITS 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.