Madras High Court
M/S Hindustan Unilever Limited vs The Commissioner Of Customs on 12 September, 2016
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED:12.09.2016
C O R A M
THE HON'BLE Mr.JUSTICE T.S.SIVAGNANAM
W.P.No.27807 of 2016
M/s Hindustan Unilever Limited
rep. By Saif Jamali, Authorised Signatory
Chennai [ PETITIONER ]
Vs
The Commissioner of Customs
Customs House
Rajaji Salai, Chennai 600 001. [RESPONDENT ]
Prayer: Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus directing the respondent to refund the sum of Rs.18,79,552/-,admittedly collected without authority of law from the petitioner Company on exports of prawns, shrimps etc., made by the petitioner during the period July 2004 to June 2005, along with interest of 18%.
For petitioner ... Mrs.L.Maithili
for M/s L.Mythili Associates
For respondent ... Mr.S.Rajasekar
Standing Counsel
O R D E R
Heard Mrs.L.Maithili, learned counsel for the petitioner and Mr.S.Rajasekar, learned Standing Counsel for the respondent and with their consent, the writ petition is taken up for final disposal.
2.In this writ petition, the petitioner seeks for issuance of a writ of mandamus to direct the respondent to refund the sum of Rs.18,79,552/-, admittedly collected from the petitioner Company as Cess for exports of prawns, shrimps etc., made by the petitioner during the period July 2004 to June 2005, along with interest of 18%.
3.The prayer sought for is on the ground that the said Cess was not leviable and collectable as the Hon'ble Division Bench of this Court in the case of COMMISSIONER OF CUSTOMS v. EDHAYAM FROZEN FOODS AND ANR [2008-TIOL-356-HC-MAD-CUS], while dismissing the Appeal filed by the Revenue, held that there is no Cess leviable on the export of prawns and shrimps etc. The petitioner also placed reliance reliance on the order passed by the Commissioner of Customs-IV, Chennai, in terms of the order passed by the Hon'ble Division Bench in the case of EDHAYAM FROZEN FOODS (supra), by stating that the Cess is no longer been collected on export of prawns, shrimps etc. as Agricultural Produces Cess Act, 1940, has been repealed with effect from 25.09.2006. However, with regard to the refund for the period during which Cess was collected i.e. July 2004 to June 205, the respondent has not passed any orders.
4.The learned counsel for the petitioner would submit that when the Court has held that there is no authority of law for the respondent to collect Cess, whatever paid by the petitioner has to be refunded and as the levy and collection have been held to be illegal.
5.In the light of the above, there will be a direction to the respondent to consider the petitioner's representation dated 28.04.2016, take note of the legal position and pass orders on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner, within a period of six weeks from the date of receipt of a copy of this order.
The Writ Petition is disposed of on the above terms. No costs.
12.09.2016 rpa T.S.SIVAGNANAM, J.
rpa To The Commissioner of Customs Customs House Rajaji Salai, Chennai 600 001.
W.P.No.27807 of 201612.09.2016