Abad Fisheries (P) Ltd vs Union Of India
2024 Latest Caselaw 9183 Ker

Kerala High Court

Abad Fisheries (P) Ltd vs Union Of India on 3 April, 2024

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

WP(C) No.4027/2023                        1/3                        Order Date : 03-04-2024

                        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
                     THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
            Wednesday, the 3rd day of April 2024 / 14th Chaithra, 1946
                              WP(C) NO. 4027 OF 2023
   PETITIONER:

          ABAD FISHERIES (P) LTD C15, 1ST FLOOR, BAY PRIDE TOWER, MARINE
          DRIVE, ERNAKULAM, KOCHI, REP. BY ITS DIRECTOR, PIN - 682031

   RESPONDENTS:

      1. UNION OF INDIA, REP. BY SECRETARY, MINISTRY OF FINANCE, DEPARTMENT
         OF REVENUE, NEW DELHI, PIN-110001.
      2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE CENTRAL BOARD
         OF EXCISE AND CUSTOMS), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
         NEW DELHI, REP. BY ITS CHARIMAN, PIN-110001.
      3. COMMISSIONER OF CUSTOMS,CUSTOMS HOUSE, COCHIN, PIN - 682009.


        Writ Petition (Civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to direct the 3rd respondent to forthwith pay the interest amount
   on the illegally collected as agricultural cess within such period as this
   honourable court may order, on the facts and circumstances of the case.


        This petition again coming on for orders upon perusing the petition
   and the affidavit filed in support of WP(C) and this Court's order dated
   07.02.2023 and upon hearing the arguments of M/S ARAVIND BABU,
   C.K.KARUNAKARAN, LEKSHMI P. NAIR & REMIL REGI GEORGE, Advocates for the
   petitioner and of SRI.THOMAS MATHEW NELLIMOOTTIL, Advocate for R2 & R3,
   the court passed the following:
 WP(C) No.4027/2023                           2/3                      Order Date : 03-04-2024




                             DINESH KUMAR SINGH., J
                             -------------------------------------
                          W.P(C) Nos.4027 & 4072 of 2023
                             -------------------------------------
                         Dated this the 3rd day of April, 2024

                                           ORDER

.

The petitioner may file an affidavit evidencing the factum

of filing of the appeal against the assessment order passed

after remand.

Post immediately after the vacation.

Sd/-

DINESH KUMAR SINGH JUDGE SJ WP(C) No.4027/2023 3/3 Order Date : 03-04-2024

APPENDIX OF WP(C) 4027/2023 Exhibit P 1 TRUE COPY OF THE JUDGMENT DATED 24.05.2016 OF THE HIGH COURT OF KERALA IN CUS. APPEAL NO. 29 OF 2009 Exhibit P 2 TRUE COPY OF THE JUDGEMENT DATED 11.08.2022 OF APEX COURT IN CUSTOMS APPEALS NOS. 3047-3082. Exhibit P 3 TRUE COPY ORDER NO. 100/2017 DATED 24.01.2017 ISSUED BY THE 3RD RESPONDENT.

Exhibit P 4 TRUE COPY OF THE INTEREST CALCULATION STATEMENT.