Madras High Court
M/S.Sundaram Fasteners Ltd vs Specified Officer on 1 August, 2022
Author: R.Subramanian
Bench: R.Subramanian
WP.No.17601/2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.08.2022
CORAM:
THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
WP.No.17601/2016 & WMP.No.15087/2016
M/s.Sundaram Fasteners Ltd
rep.by its Chief Financial Officer
Shri S.Meenakshisundaram
Auto Ancillary Unit, Mahindra City
Special Economic Zone
Kancheepuram District. ... Petitioner
Vs
Specified Officer
MEPS-Special Economic Zone
National Highway
Tambaram, Chennai 600045. ...
Respondent
Prayer: Writ Petition filed Article 226 of the Constitution of India praying for
issuance of a writ of certiorari calling for the impugned proceedings of the
respondent passed in O.I.O.No.2/2015 dated 28.12.2015 rejecting the
drawback claim for Rs.33,98,980/- and also holding that the petitioner is not
eligible to the drawback claim of Rs.70,80,465/- under Section 26 of SEZ
Act read with Rule 2[1][j] of SEZ Rules, 2006 and quash the same.
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https://www.mhc.tn.gov.in/judis
WP.No.17601/2016
For Petitioner : Mr.P.R.Renganath
For Respondent : Mr.R.Shankaranarayanan
Additional Solicitor General of
India assisted by
Mr.B.Rabu Manohar
ORDER
(1) Challenge in this writ petition is to the order of the Specified Officer, O/o.Development Commissioner, Madras Export Processing Zone [MEPZ] rejecting the claim of the petitioner for duty drawback and ordering recovery of a sum of Rs.70,80,465/- which has been sanctioned as drawback to the petitioner. (2) Aggrieved by the said order, the petitioner preferred an appeal before the Commissioner of Customs [Appeals] in Reference No.C48- I/95/O/2016-AIR. The Commissioner of Customs [Appeals] rejected the appeal in view of the specific communication from the Chief Commissioner, Customs, Zone, that the Commissioner of Customs [Appeals] shall not hear the appeals against the orders passed under the Special Economic Zones Act, 2005. Therefore, the petitioner has 2/5 https://www.mhc.tn.gov.in/judis WP.No.17601/2016 come up with this writ petition challenging the original order of the Specific Officer.
(3) Heard Mr.P.R.Renganath, learned counsel for the petitioner and Mr.R.Shankaranarayanan, learned Additional Solicitor General assisted by Mr.B.Rabu Manohar, learned counsel for the respondent. (4) At the outset, the learned Additional Solicitor General would agree that the rejection order passed by the Appellate Authority may not be sustainable inasmuch as, though the original order is passed by the Officer of the Special Economic Zone, the order is deemed to be passed under the Customs Act. Therefore, the Appellate Authority namely, the Commissioner [Appeals] was not justified in rejecting the appeal. The learned Additional Solicitor General would also add that by way of abundant caution, an amendment has also been incorporated in the Act and Rules itself enabling the appeal against the order of the Specified Officer of the Special Economic Zone before the Commissioner of Customs [Appeals]. (5) In view of the above the writ petition is allowed and the order in appeal passed by the Commissioner of Customs [Appeals] dated 3/5 https://www.mhc.tn.gov.in/judis WP.No.17601/2016 11.03.2016 is set aside and the appeal will stand restored with a direction to the Commissioner of Customs [Appeals] to dispose of the appeal in accordance with law. No costs. Consequently, connected miscellaneous petition is closed.
01.08.2022 AP Internet : Yes To Specified Officer MEPS-Special Economic Zone National Highway Tambaram, Chennai 600045.
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