2016 (6) TMI 459 - HC - Customs

Seeking direction for disposing of fresh representation - Refund of seized rubber on market value - Commissioner sanctioner refund of ₹ 1.55 lac instead of ₹ 5,68,174/- - Held that - we finally dispose of this writ petition with a direction to the Assistant Commissioner of Customs, (Preventive) NER Region, Shillong to decide the representation 21.8.2015 of the petitioner by a reasoned order within 45 days from the date of receipt of a copy of this order and communicate the order to him. - Petition disposed of

Summary

Issues: Seizure of raw rubber, absolute confiscation, penalty imposition, appeal, refund representation, non-response to representation

The High Court of Gauhati heard a case involving the seizure of raw rubber belonging to the petitioner by respondent authorities, weighing 2840.870 kgs with a market value of ?5,68,174. The adjudicating authority directed for the absolute confiscation of the seized rubber and imposed a penalty of ?10 lac, which was later set aside by the Commissioner (Appeals) through an order dated 7.1.2015. The petitioner sought a refund of the seized rubber or its market value, but the Commissioner only sanctioned a refund of ?1.55 lac. Feeling aggrieved, the petitioner made a fresh representation for the refund of the entire value of the seized rubber. The petitioner's grievance was that the authorities did not respond to this representation.

The High Court, after hearing the counsels, disposed of the writ petition by directing the Assistant Commissioner of Customs to decide the petitioner's representation dated 21.8.2015 for the refund of ?5,68,174 within 45 days from the receipt of the court's order and communicate the decision to the petitioner.