Gujarat High Court
Baccarose Perfumes And Beauty Products ... vs Commissioner Of Customs on 6 January, 2022
Author: J.B.Pardiwala
Bench: J.B.Pardiwala
C/SCA/20171/2021 ORDER DATED: 06/01/2022
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 20171 of 2021
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BACCAROSE PERFUMES AND BEAUTY PRODUCTS PVT. LTD.
Versus
COMMISSIONER OF CUSTOMS
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Appearance:
MS HETVI H SANCHETI(5618) for the Petitioner(s) No. 1
for the Respondent(s) No. 1,2,3
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CORAM:HONOURABLE MR. JUSTICE J.B.PARDIWALA
and
HONOURABLE MS. JUSTICE NISHA M. THAKORE
Date : 06/01/2022
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
1. By way of this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
"6. The petitioner, therefore, prays that this Hon'ble Court be pleased to:
(a) To issue necessary direction to Respondent No.2 herein to issue a refund of customs duty of 4% SAD as per notification no.102 - 2007 amounting to Rs.2,33,17,640/- claimed by the petitioner herein along with 7% interest p.a. from the date of lodging of such claim;
(b) To pass such order and further orders as may be deem fit and proper."
2. We have heard Ms. Hetvi H. Sancheti, the learned counsel appearing for the writ applicant. She would submit that right from 2010 onwards till this date, number of representations have been Page 1 of 2 Downloaded on : Wed Jan 12 17:33:37 IST 2022 C/SCA/20171/2021 ORDER DATED: 06/01/2022 preferred by the writ applicant addressed to the Authority concerned for claiming the refund, however, none of those representations have been taken into consideration.
3. We hereby dispose of this writ application with a direction to the Commissioner, Customs House, Kandla to look into the representation dated 20.01.2021 (last in point of time), which is annexed at page 37 of the paper book.
4. We expect the Commissioner, Customs House, Kandla to look into the matter at the earliest and take an appropriate decision one way or the other and communicate the same to the writ applicant in writing.
With the aforesaid, this writ application stands disposed of.
(J. B. PARDIWALA, J) (NISHA M. THAKORE,J) Y.N. VYAS Page 2 of 2 Downloaded on : Wed Jan 12 17:33:37 IST 2022