W.P. No. 15339 of 2002. Case: Arthanari Loom Centre Vs Secretary, C.B.E. and C.. Chennai (Madras) High Court CEGAT & CESTAT Cases
Case Number | W.P. No. 15339 of 2002 |
Party Name | Arthanari Loom Centre Vs Secretary, C.B.E. and C. |
Counsel | For Appellant: Shri C. Saravanan, Advocate and For Respondents: Shri P. Mahadevan, SC |
Judges | R. Mahadevan, J. |
Issue | Customs Act, 1962 - Section 129EE |
Citation | 2016 (332) ELT 778 (Mad) |
Judgement Date | September 16, 2015 |
Court | Chennai (Madras) High Court CEGAT & CESTAT Cases |
Order:
-
This writ petition has been filed for the issue of a writ of mandamus to direct the Respondent Nos. 2 to 4 to refund a sum of Rs. 70,76,029.35 (Rs. 61,53,069/- principal plus Rs. 9,22,960.35 being the interest at 15%) to the petitioner, pursuant to the Order No. 574/2001, dated 27-4-2001 of the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai [2001 (132) E.L.T. 464 (Tri.-Chen.)], setting aside the demand, penalty and fine.
-
The case of the petitioner is that as against the Order No. 15/99, dated 14-7-1999 passed by the Commissioner of Customs, Trichy with respect to confiscation of fourteen machineries which were not covered by the EPCG licence, the petitioner preferred an appeal in No. 697/2000 before the CEGAT, Chennai, which set aside the order-in-original and directed for de novo proceedings on the ground of denial of sufficient opportunity. Thereafter, the Commissioner of Customs, Trichy, in his de novo adjudication Order No. 59/2000, dated 11-10-2000, confiscated 14 machines which were not covered by EPCG License at the time of import, however, with an option to redeem the same. As against the said order, the petitioner preferred an appeal before the CEGAT in Order No. 573/2001, which set aside the de novo order and allowed the appeal, against which, the department filed a Civil Appeal No. 3207 of 2002 before the Hon''ble Supreme Court [2003 (157) E.L.T. A257 (S.C.)], which was dismissed for non-prosecution on 16-7-2008. In the meanwhile, the petitioner filed the present writ petition before this Court.
-
This Court, by way of an interim order dated 29-7-2002, directed the petitioner to furnish bank guarantee for a sum of Rs. 61,53,069/- and on such furnishing, the respondents were directed to pay the said sum and further directed the petitioner to keep the bank guarantee alive till the disposal of the writ petition. Further, by order dated 22-7-2005, this Court clarified that there is no need to keep the bank guarantee alive or extend its life as ordered on 29-7-2002.
-
As per Circular F. No. 275/37/2K-CX.8A, dated 2-1-2002, issued by the Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi, it was clarified that refund applications under Section 11B(1) of the Central Excise Act, 1944 or under Section 27(1) of the Customs Act, 1962, need not be insisted upon and a simple letter from the person who has made such deposit, along with an attested xerox...
To continue reading
Request your trialGood news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
There are many other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
There are many other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
There are many other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
There are many other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.

There are many other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
There are many other reasons to subscribe.
-
Global Coverage
Access over 120 million legal information documents, including the largest collection of common law and civil law content on one intuitive and advanced service.
-
Updated with over 20,000 cases each month
Each month thousands of new cases and legal documents are added to vLex Justis, providing you with up-to-date content and a wider range of information to support your research.
-
AI-powered research
Are you confident your research is complete? Use our AI-powered tool, Vincent, to conduct truly comprehensive research, based on in-document search and analysis.
-
Know where to start your research
The only service to feature exclusive, comprehensive and up-to-date legal information from 130 jurisdictions. This includes the largest collections of common and civil law judgments, exclusive law reports, legislation, regulations, dockets, books, journals and international news.
Good news, we have found a currently active account with this email!
You can sign in here.
Forgot your password?
To reset your password, you can go here.
A verification link has been sent to your email account!
Please click on the link that has been sent to your email account to verify your email and continue the registration process.
We have found that your academic organisation currently subscribes to vLex.
To receive access to vLex:
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
We have found that your organisation currently subscribes to vlex.
To receive access to vLex:
- Use the following link to sign up from your portal.
- Please contact your resource manager to setup an account.
- If you have an email address with the organisation, please use that.
OR
You can signup for an individual account here.