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1 - 10 of 16 (0.26 seconds)Section 27A in The Customs Act, 1962 [Entire Act]
Shri Balaji Automobiles vs Union Of India (Uoi) on 14 January, 2002
24. Mr. Jetly, the learned Advocate appearing for the respondent has
submmited that in view of the decision of this Court in the case of Shri Balaji
Automobiles vs. Union of India (supra) and Marmo Classic (supra), it
will not be correct for him to contend that the proceedings by way of Writ
Petition under Article 226 of the Constitution of India would not be
maintainable in the present case. However Mr. Jetly has submitted that
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interest as claimed by the petitioner is not payable to them by the respondent
under Section 27A of the Customs Act, 1962 since the proceedings on the
issue as to whether the petitioner has passed on their liability of the said
sum of Rs.10 crores to ONGC (unjust enrichment) were pending and the
issue was disposed of in favour of the petitioner by an order of the Tribunal on
10th April 2006. He has submitted that under the circumstances as set out in
the affidavit filed on behalf of the respondent dated 12th February, 2007, the
respondent is willing to pay interest to the petitioner on the said sum of Rs.10
crores @ 6% pa from 10th April 2006 when the CESTAT finally decided the
issue of unjust enrichment in favour of the petitioner.