Tata Steel Limited vs Union Of India & Ors
2022 Latest Caselaw 5583 Cal

17.08.2022.
   p.b.
 Sl. No.16.

                    W.P.A. 18414 of 2022


                   Tata Steel Limited
                           Vs.
                   Union of India & Ors.


              Mr. Abhratosh Majumdar,
              Mr. Avra Mazumder,
              Mr. K. Roy,
              Mr. Binayak Gupta,
              Ms. Sudeshna Mazumder.
                              ........for the petitioner.

              Mr. K. K. Maiti,
              Mr. Tapan Bhanja.
                               ........for the customs authority.

              Ms. Sanjukta Gupta.
                              ........for the UOI.


                    Heard learned advocates appearing for the parties.

                    Mr. Majumdar, learned senior advocate appearing

              on behalf of the petitioner submits that the issues involved

              in this writ petition is a pure question of law and is

              covered by the judgment of Orissa High Court in the case

              of Tata Steel Limited Vs. Union of India reported in 2019

              (370) ELT 100 (Ori).

                    Mr. Maiti, learned advocate appearing for the

              respondents opposes this writ petition and submits that

the said judgment is distinguishable and he further

submits that the writ petition is not maintainable.

Considering the submission of the parties and in

view of factual position that the demand in question has

already been paid by the petitioner, at present there is no

scope of passing any interim order and the issues involved

require affidavit from the respondents for final

adjudication.

Let the respondents file affidavit in opposition within

four weeks; reply thereto, if any, to be filed by the

petitioner within two weeks thereafter.

Point of maintainability of this writ petition raised by

Mr. Maiti is kept open.

List this matter for final hearing seven weeks hence.

At the time of hearing, parties should be ready with

short written notes of argument.

Liberty to mention.

(Md. Nizamuddin, J.)