Kerala High Court
Hi-Care Gloves Pvt. Ltd vs The Assistant Commissioner Of Customs on 13 March, 2018
Author: A. Muhamed Mustaque
Bench: A.Muhamed Mustaque
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY, THE 22ND DAY OF MARCH 2018 / 1ST CHAITHRA, 1940
WP(C).No. 8981 of 2018
PETITIONER:
HI-CARE GLOVES PVT. LTD,
MARANGATTUPALLY, KOTTAYAM DISTRICT, PIN-686 635,
REPRESENTED BY ITS MANAGING DIRECTOR, MR.JOHNS ALEXANDER,
AGED 50 YEARS, S/O. ALEXANDER, NEERAKKAL HOUSE
KOOTHATTUKULAM POST, ERNAKULAM.
BY ADV.SRI.JOHN MATHEW (THEREZHATH)
RESPONDENTS:
1. THE ASSISTANT COMMISSIONER OF CUSTOMS,
CENTRAL EXCISE & SERVICE TAX, KOTTAYAM DIVISION,
V PUBLISHERS BUILDING, SREENIVASA IYER ROAD,
KOTTAYAM DISTRICT,PIN-686001.
2. THE COMMISSIONER OF CUSTOMS,
CENTRAL EXCISE & SERVICE TAX,
OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,
SERVICE TAX & CUSTOMS, C.R. BUILDING,
I.S. PRESS ROAD, ERNAKULAM, PIN - 686 018,
PRESENTLY LOCATED AT OFFICE OF THE COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE,
P.B No.13, I.C.E BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695 001.
3. SUPERINTENDENT OF CUSTOMS,
CENTRAL EXCISE & SERVICE TAX,
PALA RANGE, 3RD FLOOR, MAREENA TOWER,
KATTAKAYAM ROAD, PALA,
KOTTAYAM DISTRICT, PIN - 686 575.
4. THE MANAGER, VIJAYA BANK,
THODUPUZHA BRANCH, KALLEL SHOPPING COMPLEX,
SH 40, THODUPUZHA, PIN - 685 584.
5. THE MANAGER, AXIS BANK, PALA BRANCH,
NEAR KOTTARAMATTOM BUS STAND,
PALA, KOTTAYAM DISTRICT, PIN - 686 575.
6. THE MANAGER, AXIS BANK, THODUPUZHA BRANCH,
DOOR No.X/72, A&B, RUBBER MARKETING SOCIETY BUILDING,
OPPOSITE MINI CIVIL STATION, IDUKKI DISTRICT, PIN - 685 584.
WP(C).No. 8981 of 2018 (W)
7. THE MANAGER, STATE BANK OF INDIA,
MARANGATTUPILLI BRANCH,
PALA MARANGATTUPILLI KOZHA ROAD,
MARANGATTUPILLI, KOTTAYAM DISTRICT, PIN - 686 635.
R7 BY SRI.T.SETHUMADHAVAN (SENIOR ADVOCATE).
R7 BY ADV. SRI. JAYESH MOHAN KUMAR, SC, STATE BANK OF TRAVANCORE.
R1-R3 BY ADV. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
R1-R3 BY SRI.SASTHAMANGALAM AJITHKUMAR.
R4 BY SRI.SAIJO HASSAN, SC, VIJAYA BANK.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 8981 of 2018 (W)
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE RESOLUTION DATED 13/03/2018
PASSED BY THE PETITIONER COMPANY
EXHIBIT P2 THE TRUE COPY OF THE NOTICE O.C.NO.160/2016
DATED 7/4/2016 ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER
EXHIBIT P3 THE TRUE COPY OF THE DEMAND NOTICE NO.O.C.322/2016 DATED
11/7/2016 ISSUED BY 3RD RESPONDENT TO THE PETITIONER
EXHIBIT P4 THE TRUE COPY OF THE LETTER BEARING NO.OC.667/2016
DATED 26/12/16 ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER.
EXHIBIT P5 THE TRUE COPY OF THE NOTICE DATED 9/1/2017 ISSUED
BY THE GOVERNMENT TO THE 4TH RESPONDENT
EXHIBIT P6 THE TRUE COPY OF THE ORDER DATED 10/2/2017 PASSED BY
THIS HON'BLE COURT IN W.P.(C)NO.4393/2017.
EXHIBIT P7 THE RELEVANT COPY OF THE RECEIPT DATED 08/03/2017
ISSUED BY THE AXIS BANK ACKNOWLEDGING THE
PAYMENT OF RS.1,05,000/-BY THE PETITIONER
EXHIBIT P7(a): THE RELEVANT COPY OF THE RECEIPT DATED 10.04.2017
ISSUED BY THE AXIS BANK ACKNOWLEDGING THE
PAYMENT OF RS.1.05,000/-BY THE PETITIONER
EXHIBIT P7(b) THE RELEVANT COPY OF THE RECEIPT DATED 10/05/2017
ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING
THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER.
EXHIBIT P7(c) THE RELEVANT COPY OF THE RECEIPT DATED 09/06/2017
ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING
THE PAYMENT OF RS.5,000/-BY THE PETITIONER.
EXHIBIT P7(d) THE RELEVANT COPY OF THE RECEIPT DATED 09/06/2017
ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING
THE PAYMENT OF RS.1,00000/-BY THE PETITIONER.
EXHIBIT P7(e) THE RELEVANT COPY OF THE RECEIPT DATED 11/07/2017
ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING
THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER.
EXHIBIT P7(f) THE RELEVANT COPY OF THE RECEIPT DATED 10/08/2017
ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING
THE PAYMENT OF RS.1,04,000/-BY THE PETITIONER.
EXHIBIT P7(g) THE RELEVANT COPY OF THE RECEIPT DATED 08/09/2017
ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING
THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER.
WP(C).No. 8981 of 2018 (W)
EXHIBIT P7(h) THE RELEVANT COPY OF THE RECEIPT DATED 03/11/2017
ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING
THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER.
EXHIBIT P7(i) THE RELEVANT COPY OF THE RECEIPT DATED 21/12/2017
ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING
THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER.
EXHIBIT P8: TRUE COPY OF THE COMPLAINT DATED 07/03/2018
LODGED BY THE PETITIONER COMPANY BEFORE THE
MARANGATTUPALLY POLICE STATION
EXHIBIT P9: TRUE COPY OF THE NOTICES BEARING NO.ARC-OC
NO.22-24/2018 DATED 09/02/2018 ISSUED BY THE 4TH
RESPONDENT WITH RESPECT TO THE ACCOUNTS
MAINTAINED BY THE PETITIONER COMPANY
EXHIBIT P9(a): TRUE COPY OF THE NOTICE DATED 16/02/2018 ISSUED
BY THE RESPONDENTS 5 AND 6 BANKS TO THE
PETITIONER COMPANY
EXHIBIT P9(b): THE TRUE COPY OF THE NOTICE NO.RM/III/KTM DATED
06/03/2018 ISSUED BY THE 7TH RESPONDENT TO THE
PETITIONER COMPANY.
EXHIBIT P10: THE TRUE COPY OF THE RECEIPTS BEARING NO.50001
DATED 21/02/2018 ISSUED BY THE INDIAN OVERSEAS
BANK ACKNOWLEDGING THE PAYMENT OF THE
OUTSTANDING DUE AMOUNT OF RS.1,05,000/-(RUPEES
TWO LAKHS TEN THOUSAND ONLY)BY THE PETITIONER
COMPANY.
EXHIBIT P10(a): THE TRUE COPY OF THE RECEIPTS BEARING NO.50002
DATED 21/02/2018 ISSUED BY THE INDIAN OVERSEAS
BANK ACKNOWLEDGING THE PAYMENT OF THE
OUTSTANDING DUE AMOUNT OF RS.1,05,000/-(RUPEES
TWO LAKHS TEN THOUSAND ONLY)BY THE PETITIONER
COMPANY.
EXHIBIT P11: THE TRUE COPY OF THE NOTICE BEARING NO.C-NO.IV/16/04/2018
GST-TECH DATED 06/03/2018 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER COMPANY.
RESPONDENT'S EXHIBITS: NIL.
// True Copy //
P.S to Judge.
smp
A. MUHAMED MUSTAQUE, J.
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W.P. (C) No.8981 of 2018
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Dated this the 22nd day of March, 2018
JUDGMENT
The petitioner is a company registered with the Central Excise Department. In the earlier round of litigation, in W.P.(C) No.4393 of 2017, the petitioner was given instalment facility to clear the central excise dues. It appears that the petitioner committed certain defaults. The petitioner is now threatened with recovery proceedings.
2. The petitioner submits that petitioner had cleared 12 instalments as per the directions of this Court in the writ petition referred as above.
3. However, learned Standing Counsel appearing for the Central Excise Department submits that the petitioner is yet to file return for the month of June 2017. It is also submitted that the total arrears is Rs.18,08,620/- excluding the month of June 2017.
4. The petitioner undertakes that the petitioner will file the return on or before 28.03.2018.
W.P.(C) No.8981/2018 2
The above undertaking is recorded. If the petitioner submits return as above, the petitioner shall be given instalment facility to clear the entire arrears in ten equal monthly instalments starting from April 2018 onwards. The instalment as above shall be paid on or before 15 th of every month. Coercive steps as against the petitioner shall be deferred in tune with the above direction. It is made clear that if the petitioner commits default in any one of the instalments or in complying with the undertaking that the petitioner will file return on or before 28.03.2018, the respondents are free to proceed against the petitioner. It is open for the Central Excise Department to levy late fee for the delayed submission of return for the month of June 2017.
This writ petition is disposed of as above.
Sd/-
A. MUHAMED MUSTAQUE JUDGE smp