2021 (7) TMI 1049 - HC - Customs

Claim due to floods during December 2015 - Both parties made submission that Customs Duty has already been settled and therefore, the order impugned is set aside - HELD THAT - In view of the fact that the 4th respondent remitted the Customs Duty, there is no further adjudication needs to be entertained with reference to the grounds raised in the present writ petition. The writ petition stands disposed of.

Summary

Issues:
Request to set aside an order related to a claim due to floods during December 2015.

Analysis:
The petition sought to overturn an order issued by the second respondent concerning a claim arising from floods in December 2015. Both parties' counsel agreed that Customs Duty had been settled, leading to the decision to set aside the impugned order. The 4th respondent, in a counter affidavit, explained that during the writ petition's pendency, there were pending imports requiring Customs Duty payment. To facilitate future consignments' clearance, the 4th respondent paid the Customs Duty for goods lost in the Chennai floods under protest and requested interest waiver through various letters. Given the 4th respondent's payment of Customs Duty, the court concluded that no further adjudication was necessary regarding the writ petition's grounds.

The court, noting the 4th respondent's remittance of Customs Duty, concluded that there was no need for further consideration of the issues raised in the writ petition. Consequently, the writ petition was disposed of without costs, and the connected miscellaneous petition was closed.