Cap Seafoods (P) Ltd vs Union Of India
2024 Latest Caselaw 9218 Ker

Kerala High Court

Cap Seafoods (P) Ltd vs Union Of India on 3 April, 2024

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

WP(C) No.4072/2023                        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. 4072 OF 2023
   PETITIONER:

          CAP SEAFOODS (P) LTD, KARUNAKARAN AND ASSOCIATES, VIDYA NAGAR,
          COCHIN, PIN - 682020

   RESPONDENTS:

      1. UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE,
         DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110001
      2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS CHAIRMAN,
         DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI, PIN - 110001
      3. COMMISSIONER OF CUSTOMSCUSTOMS 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 effect the refund of Rs.
   26,55,385/- forthwith pending adjudication of the writ petition.


        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.4072/2023                           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.4072/2023 3/3 Order Date : 03-04-2024

APPENDIX OF WP(C) 4072/2023 Exhibit P 1 TRUE COPY OF THE ORDER DATED 17.10.2006 PASSED IN APPEAL NO. 227 OF 2006.

Exhibit P 2 TRUE COPY OF ORDER DATED 31.10.2006 IN APPEALS 249-298 OF 2006.

Exhibit P 3 TRUE COPY OF ORDER DATED 05.02.2007 IN APPEALS NOS.

83-132 OF 2007.

Exhibit P 4 TRUE COPY OF ORDER DATED 21.03.2007 IN APPEALS NOS.

141-190.

Exhibit P 5 TRUE COPY OF THE ORDER DATED 31.03.2008 IN APPEAL NO.

129 OF 2008.

Exhibit P 6 TRUE COPY OF THE APPEAL MEMORANDUM DATED 11.08.2008 FILED BEFORE THE CESTAT.

Exhibit P 7 TRUE COPY OF THE JUDGMENT DATED 24.05.2016 IN CUS.

APPEAL 32 OF 2009 OF THE HON'BLE HIGH COURT OF KERALA. Exhibit P 8 TRUE COPY OF THE ORDER DATED 11.08.2022 OF THE HON'BLE SUPREME COURT IN CUSTOMS APPEAL NO. 3047-3083 Exhibit P 9 TRUE COPY OF THE COVERING LETTER DATED 08.02.2017 SUBMITTED BY THE PETITIONER.

Exhibit P 10 TRUE COPY OF THE LETTER F.NO. S18/A/12//2017 R. CUS.

DATED 09.03.2017.

Exhibit P 11 TRUE COPY OF THE ORDER-IN-ORIGINAL F.NO. S 18/A/12/2017/ R. CUS DATED 30.10.2017 . Exhibit P 12 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 100/2017 DATED 24.01.2017.

Exhibit P13 THE TRUE COPY OF THE FULL VERSION OF ORDER-IN-APPEAL NO.129/2008 DATED 31.03.2008 PASSED BY THE COMMISSIONER OF CUSTOMS (APPEAL) IN CASE OF ABAD FISHERIES