M/S. Konkan Storage Systems ... vs The Commissioner Of Customs
2021 Latest Caselaw 5621 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

     TUESDAY, THE 16TH DAY OF FEBRUARY 2021 / 27TH MAGHA,1942

                       WP(C).No.27768 OF 2020(U)


PETITIONER/S:

                M/S. KONKAN STORAGE SYSTEMS (KOCHI) PVT. LTD.,
                PLOT NO. 64,65,66,A-2 AREA, SOUTH END RECLAMATION,
                MATSYAPURI P.O, WILLINGDON ISLAND, KOCHI PIN 682 029
                REPRESENTED BY ITS CHIEF MANAGER, SREENIVASAN P NAIR

                BY ADVS.
                SRI.S.SANTHOSH KUMAR
                SMT.ANJANA.S.SANTHOSH

RESPONDENT/S:

      1         THE COMMISSIONER OF CUSTOMS,
                CUSTOMS HOUSE, WILLINGDON ISLAND,
                COCHIN, PIN 682 009

      2         THE DEPUTY COMMISSIOENR OF CUSTOMS (REFUNDS),
                O/O THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE,
                WILLINGDON ISLAND, COCHIN, PIN 682 009

                R1-2 BY SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF
                EXCISE AND CUSTOMS

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD          ON
16.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.27768 OF 2020

                                2




                            JUDGMENT

Dated this the 16th day of February 2021

Learned Counsel for the petitioner submits that,

in passage of time, the matter has become infructuous.

Accordingly, the writ petition is closed as

infructuous.

Sd/-

A.M.BADAR

JUDGE

uu

16.2.2021 WP(C).No.27768 OF 2020

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF ORDER DATED 11-07-2012 IN APPEAL NO. 173/2012 PASSED BY THE COMMISSIONER OF CUSTOMS (APPEALS), KOCHI

EXHIBIT P2 TRUE COPY OF ORDER DATED 22-10-2018 IN APPEAL NO. C/2780/2012-DB PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BANGALORE

EXHIBIT P3 TRUE COPY OF JUDGMENT DATED 17-06-2020 IN CUSTOMS APPEAL NO. 4/2019

EXHIBIT P4 TRUE COPY OF LETTER DATED 08-09-2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER

EXHIBIT P5 TRUE COPY OF LETTER DATED 11-09-2020 OF THE PETITIONER TO THE 2ND RESPONDENT WITHOUT ITS ANNEXURES

EXHIBIT P6 TRUE COPY OF LETTER DATED 20-10-2020 OF THE 2ND RESPONDENT TO THE PETITIONER.

EXHIBIT P7 TRUE COPY OF ACKNOWLEDGMENT DATED 21-10-

2020 FROM OFFICE OF THE 2ND RESPONDENT.