B. Arun Kumar & Co vs Commissioner Of Customs [Port
2024 Latest Caselaw 2085 Cal/2

Calcutta High Court

B. Arun Kumar & Co vs Commissioner Of Customs [Port on 14 June, 2024

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya

                                           1




OD-11

                          IN THE HIGH COURT AT CALCUTTA
                        SPECIAL JURISDICTION [CUSTOMS]
                                  ORIGINAL SIDE

                                 CUSTA/2/2011
                                IA NO:GA/5/2024
                             B. ARUN KUMAR & CO.
                                       VS.
                        COMMISSIONER OF CUSTOMS [PORT]

BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
              And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 14th June, 2024

                                                                               Appearance :
                                                                   Mr. Prithu Dudheria, Adv.
                                                                     Ms. Namrata Jha, Adv.
                                                                              ...for appellant.
                                                        Mr. Uday Shankar Bhattacharya, Adv.
                                                                     Mr. Tapan Bhanja, Adv.
                                                                            ...for respondent.

The Court : This application, GA/5/2024 has been filed by the Customs

department praying for a direction upon the learned Registrar, Original Side of this

Court to return the amount of Rs.78,38,058.52 along with interest accrued thereon till

date to the authorized person of the department in the light of the directions issued by

the Hon'ble Supreme Court vide order dated October 22, 2008.

We have perused the order passed by the Hon'ble Supreme Court. One of the

directions contained in the said order was directing this court to decide the reference

application which was pending at the relevant point of time before the Division Bench

of this court. Pursuant to such direction, the reference application was disposed of by

remanding the matter back to the Tribunal. The Tribunal on such de novo

consideration by order dated July 27, 2010 dismissed the appeal filed by the assessee.

Aggrieved by the same, the assessee preferred appeal before this Court being

CUSTA/2/2011 and by judgment dated March 22, 2023 the appeal was partly allowed

and the redemption fine was reduced to Rs.50 Lac instead of Rs.85 Lac.

In the light of the above developments, the applicant department is entitled to

return the amount which is lying in the fixed deposit in the name of Registrar, Original

Side, High Court, Calcutta.

Accordingly, the application is allowed and the learned Registrar, Original Side,

High Court at Calcutta is directed to return the amount of Rs.78,38,058.52 along with

interest accrued thereon till date of payment by drawing a demand draft/banker's

cheque in favour of the Commissioner of Customs [Port], Kolkata after deduction of

Registrar's commission and the same shall be handed over to any officer of the

department duly authorized by the Commissioner to receive the demand draft. The

above direction be complied with within a period of four weeks from the date of receipt

of server copy of this order.

(T.S. SIVAGNANAM, C.J.)

(HIRANMAY BHATTACHARYYA, J.)

Pkd/SN