2009 (4) TMI 524 - HC - Customs

Writ petitions - maintainability of the writ petitions - claims for drawback under Section 74 of the Customs Act - goods which he originally imported after paying necessary Customs duty and later on, exported without using the same as they were found to be defective - Assistant Commissioner (Drawback), has rejected all these claims on the ground that they were barred by limitation Held that - When an alternative and efficacious remedy is available to the parties concerned, the writ Court could be reluctant to entertain the writ petition, writ petitions are not at all maintainable before this Court as the petitioner can very well avail the remedy available under Section 128 of the Customs Act. Hence, the writ petitions are dismissed as not maintainable

Summary

The High Court of Madras heard and disposed of several writ petitions together concerning drawback claims under Section 74 of the Customs Act. The petitioner imported goods, paid customs duty, and later exported the defective goods without using them, seeking drawback. The Assistant Commissioner rejected these claims as time-barred, stating they should have been made within three months of clearance. The petitioner argued that the claims were timely under Rule 5 of the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The respondent claimed the claims were deficient due to missing Bank Realisation Certificates, which were provided six months later. The respondent also contended that the writ petitions were not maintainable because the impugned orders were appealable under Section 128 of the Customs Act. The court found the writ petitions not maintainable as the petitioner could seek remedy through an appeal under Section 128. The court dismissed the writ petitions, but granted the petitioner 15 days to file appeals with the appropriate authorities, ensuring they would be considered within the statute of limitations. The court refrained from expressing an opinion on the grounds raised in the writ petitions due to the dismissal on maintainability grounds. The miscellaneous issues were closed.