Travancore Cocotuft Private Limited vs Deputy Commissioner (Customs)
2024 Latest Caselaw 11133 Ker

Kerala High Court

Travancore Cocotuft Private Limited vs Deputy Commissioner (Customs) on 16 April, 2024

Author: N.Nagaresh

Bench: N.Nagaresh

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                    THE HONOURABLE MR.JUSTICE N.NAGARESH
                                     &
                    THE HONOURABLE MR. JUSTICE P.M.MANOJ
          Tuesday, the 16th day of April 2024 / 27th Chaithra, 1946
                              WA NO. 579 OF 2024
             WP(C) 4670/2024 OF HIGH COURT OF KERALA, ERNAKULAM
APPELLANT:

     TRAVANCORE COCOTUFT PRIVATE LIMITED, COIR PARK, THIRUVIZHA,
     CHERTHALA, KOLLAM, KERALA, REPRESENTED BY ITS DIRECTOR, SRI.P.
     MAHADEVAN, PIN - 688539

RESPONDENTS:

  1. DEPUTY COMMISSIONER (CUSTOMS), INDIRA GANDHI ROAD, WILLINGDON
     ISLAND, KOCHI, KERALA, PIN - 682009
  2. ASSISTANT COMMISSIONER (CUSTOMS), INDIRA GANDHI ROAD, WILLINGDON
     ISLAND, KOCHI, KERALA, PIN - 682009
  3. THE DIRECTOR GENERAL OF GST (INTELLIGENCE), KOCHI ZONE UNIT, CENTRAL
     EXCISE BHAVAN, KATHRIKADAVU, KALOOR, PIN - 682017
  4. THE ADDITIONAL COMMISSIONER, GENERAL GST AND CENTRAL EXCISE, CENTRAL
     GST BHAVAN, THIRUVANANTHAPURAM, PIN - 695001
  5. COMMISSIONER (CUSTOMS), INDIRA GANDHI ROAD, WILLINGDON ISLAND ,
     KOCHI, KERALA, PIN - 682009

     Prayer for interim relief in the Writ Appeal stating that in the
circumstances stated in the appeal memorandum, the High Court be pleased
to grant stay of operation of impugned judgment dated 1.4.2024 in w.p. (c)
no.4670 of 2024 to the extent of directing the petitioner to remit
interest.
     This petition coming on for orders upon perusing the petition and
the affidavit filed in support thereof, and upon hearing the arguments of
M/S. ADITYA UNNIKRISHNAN, ANIL D. NAIR (SR.) & TELMA RAJU, Advocates for
the petitioner, the court passed the following:
                   N.NAGARESH & P.M.MANOJ, JJ.
               =========================================================================

                               W.A. No. 579 of 2024
                  ===================================================================

                 Dated this the 16th day of April, 2024

                                           ORDER

Admit.

Sri.P.R.Sreejith, Standing Counsel, appears for respondents

1, 2 and 5. Sri.Sreelal Warrier represents respondents 3 and 4.

Pending disposal of this writ appeal, there will be an interim

order till 27.05.2024 staying the operation of judgment dated

01.04.2024 in W.P.(C) No.4670 of 2024 insofar as it directs to pay

interest by the petitioner.

Post on 27.05.2024.

sd/-

N.NAGARESH JUDGE

sd/-

P.M.MANOJ JUDGE

das