Plus Max Duty Free (Private) ... vs Union Of India
2022 Latest Caselaw 8002 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
        THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
  WEDNESDAY, THE 29TH DAY OF JUNE 2022 / 8TH ASHADHA, 1944
                     WP(C) NO. 21070 OF 2022
PETITIONER

            PLUS MAX DUTY FREE (PRIVATE) LIMITED
            HAVING ITS REGISTERED OFFICE AT NO.86/18, ROYAL
            COMPLEX SANKARI ROAD, SEETHARAMAPALAYAM,
            THICHENGODU, NAMAKKAL, TAMIL NADU - 637209
            REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR.
            SARAVANAN SUBRAMANI.
            BY ADVS.
            SANTHOSH MATHEW
            ARUN THOMAS
            KARTHIKA MARIA
            ANIL SEBASTIAN PULICKEL
            ABI BENNY AREECKAL
            MATHEW NEVIN THOMAS


RESPONDENTS

    1       UNION OF INDIA
            REPRESENTED BY THE SECRETARY TO THE GOVERNMENT,
            DEPARTMENT OF REVENUE NEW DELHI - 110001.
    2       THE COMMISSIONER OF CUSTOMERS (PREVENTIVE)
            5TH FLOOR, CATHOLIC CENTER, BROADWAY, COCHIN -
            682031.
    3       THE SUPERINTENDENT (BOND),
            AIR CUSTOMS, INTERNATIONAL AIRPORT,
            THIRUVANANTHAPURAM - 6950024.
            BY ADV MANU S., ASG OF INDIA



     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION     ON   29.06.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C).21070 of 2022
                                           2


                        P.V.KUNHIKRISHNAN, J.
                      ------------------------------
                         W.P.(C).21070 of 2022
                      -----------------------------
                       Dated : 29th June, 2022


                                 JUDGMENT

1. The above writ petition is filed with the following prayers :

(i) Direct the 1st respondent to ensure listing and disposal of Ext.P10 appeal before the CESTAT Bangalore within a time limit which may be prescribed by this Honourable Court.

(ii) Stay the operation of Ext.P9 order pending disposal of Ext.P10 appeal and Ext.P11 stay application by the CESTAT, Bangalore. [SIC]

2. Today when the matter came up for consideration, the

learned counsel for the petitioner submitted that the

petitioner already filed Ext.P10 appeal and P11 stay

petition before the CESTAT. The submission of the

petitioner is that the appeal and stay petition were filed as

directed by this Court in Ext.P12 judgment. It is submitted

that the Tribunal is not sitting now because of the non

availability of the members and hence prayed that Ext.P9

may be stayed till the appeal is finalised. I think there is WP(C).21070 of 2022

some justification in the arguments of the petitioner. Since

the Tribunal is not sitting now, this Court can invoke the

powers under Article 226 of the Constitution of India. In

such circumstances, this writ petition is disposed of with

the following directions.

(i) There will be a direction to the Customs, Excise,

Service Tax Appellate Tribunal (CESTAT), South Zone

Bench, Bangalore, to dispose of Ext.P10 appeal as

expeditiously as possible.

(ii) Till the appeal is finalised, all further proceedings

consequent to Ext.P9 will be kept in abeyance.

(iii) If the respondents want any modification of the above

interim order, respondents are free to approach the

Tribunal.

Sd/-

P.V.KUNHIKRISHNAN, Judge

Mrcs WP(C).21070 of 2022

APPENDIX OF WP(C) 21070/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SPECIAL WAREHOUSE LICENSE NO. 01/2017-18 DATED 31.08.2017 GRANTED TO THE PETITIONER.

Exhibit P2 TRUE COPY OF THE ORDER DATED 19.04.2018 OF THE 2ND RESPONDENT ISSUED TO THE PETITIONER.

Exhibit P3 TRUE COPY OF THE ORDER DATED 20.04.2018 OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER.

Exhibit P4 TRUE COPY OF THE LETTER DATED 27.04.2018 ISSUED BY THE CHIEF COMMISSIONER OF CUSTOMS TO THE PETITIONER.

Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 13.08.2018 ISSUED BY THE 2ND RESPONDENT.

Exhibit P6 TRUE COPY OF THE JUDGMENT DATED 21.12.2018 IN W.P.(C) NO. 21063 OF 2018 OF THIS HON'BLE COURT.

Exhibit P7 TRUE COPY OF THE ORDER DATED 24.02.2022 IN W.A. 360 OF 2019 OF THE DIVISION BENCH OF THIS HONOURABLE COURT. Exhibit P8 TRUE COPY OF THE REPLY DATED 04.03.2022 TO EXT. P5 SHOW CAUSE NOTICE SENT BY THE PETITIONER.

Exhibit P9 TRUE COPY OF THE ORDER DATED 05.04.2022 OF THE 2ND RESPONDENT.

Exhibit P10 TRUE COPY OF THE APPEAL DATED 17.05.2022 FILED BY THE PETITIONER BEFORE THE CESTAT BANGALORE.

Exhibit P11 TRUE COPY OF THE STAY APPLICATION DATED 20.05.2022 FILED IN EXT.P10 APPEAL WP(C).21070 of 2022

BEFORE THE CESTAT, BANGALORE. Exhibit P12 TRUE COPY OF THE JUDGMENT DATED 23.06.2022 IN W.A. NO. 360 OF 2019 OF THE DIVISION BENCH OF THIS HONOURABLE COURT.