The Chief Commissioner Of Customs vs Precot Meridian Limited
2021 Latest Caselaw 2963 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

          THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

    WEDNESDAY, THE 27TH DAY OF JANUARY 2021 / 7TH MAGHA, 1942

                 RP.No.36 OF 2021 IN WP(C). 27772/2019

   AGAINST THE JUDGMENT IN WP(C) 27772/2019(V) OF HIGH COURT OF
                              KERALA


REVIEW PETITIONER/S:

      1         THE CHIEF COMMISSIONER OF CUSTOMS
                OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS
                OFFICE, WILLINGDON ISLAND, COCHIN-682009.

      2         THE DEPUTY COMMISSIONER,
                OFFICE OF THE CENTRAL TAXES AND CENTRAL EXCISE,
                CENTRAL REVENUE BUILDING, METTUPALAYAM STREET,
                PALAKKAD-678001.

      3         THE ASSISTANT COMMISSIONER OF CUSTOMS (REFUND/DBK),
                CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN-682009.

                BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
                AND CUSTOMS

RESPONDENT/S:

                PRECOT MERIDIAN LIMITED
                737, GREEN FIELDS, PULIAKULAM ROAD, COIMBATORE-641045
                THROUGH A.P.UNNIKRISHNAN, SENIOR MANAGER - ACCOUNTS
                AND ADMINISTRATION.


OTHER PRESENT:

                SRI. A. REVIKRISHNAN GP

     THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 27.01.2021,
THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
 RP.No.36 OF 2021 IN WP(C).27772/2019

                                      2




                                  ORDER

The respondents in W.P(C) 27772 of 2019 are the petitioners in this

review petition and the limited prayer is to recall the judgment in the writ

petition and dispose the writ petition in terms of the reviewed judgment in

W.P(C) Nos. 2981 of 2019 and 2457 of 2019, the original judgments in which

were followed, while disposing W.P(C) No. 27772 of 2019.

On a consideration of the averments in the review petition, I am

inclined to review the judgment in W.P(C) No. 27772/2019, so as to take note

of the subsequent events in the writ petitions, the judgments in which were

followed while disposing the captioned writ petition. The review petition is

thus allowed and the judgment dated 1.11.2019 in W.P(C) 27772 of 2019 is

recalled.

Sd/-

A.K.JAYASANKARAN NAMBIAR JUDGE

SJ RP.No.36 OF 2021 IN WP(C).27772/2019

APPENDIX PETITIONER'S/S EXHIBITS:

ANNEXURE I TRUE COPY OF THE JUDGMENT DATED 19.6.2020 IN W.A.NO.428/2020 OF THIS HON'BLE COURT.

ANNEXURE II TRUE COPY OF THE COMMON ORDER DATED 1.10.2020 IN R.P.NO.505/2020 IN WP(C) NO.2457/2019 AND R.P.NO.507/2020 IN WP(C) NO.2981/2019 OF THIS HON'BLE COURT.