WRIT OF MANDAMUS ISSUED BY HON'BLE HIGH COURT OF GUJARAT IN THE CASE OF M/s. HEAVY METAL AND TUBES (INDIA) PVT. LTD VERSUS THE PRINCIPAL COMMISSIONER OF CUSTOMS

[Ganeshan Kalyani]

M/S. HEAVY METAL AND TUBES (INDIA) PVT. LIMITED VERSUS THE PRINCIPAL COMMISSIONER OF CUSTOMS [2020 (2) TMI 647 - GUJARAT HIGH COURT]

A Writ of Mandamus is a judicial remedy which a person aggrieved can seek from a court. Mandamus is an order or direction from a court to any government, subordinate court, corporation, or public authority, to do or forbear from doing some specific act which that body is obliged under the law to do or refrain from doing and which is in the nature of public duty, and in certain cases one of a statutory duty.

The applicant, M/s. HEAVY METAL AND TUBES (INDIA) PVT. LTD filed writ application to the HON'BLE HIGH COURT OF GUJARAT seeking order against THE PRINCIPAL COMMISSIONER OF CUSTOMS to immediately sanction refund of IGST paid on exports.  

The applicant dealing in Stainless steel seamless tubes and pipes has exported goods from Mundra Port, Gujarat under various invoices by paying IGST to the tune of ₹ 18,56,113/-. On account of clerical error, the amount of IGST paid was not mentioned on the shipping bills. The applicant filed a letter on 18.01.2018 requesting the Customs to incorporate the IGST paid. The said request was approved by the Deputy Commissioner of Customs, Custom House, Mundra, Gujarat and the shipping bill was amended incorporating the details of IGST paid on exports.

Though the shipping bills were amended and incorporated with the IGST amount, the grievance of the writ-applicant is that the Customs authority are not responding to request with regard to the sanction of the refund of the IGST paid through the amended shipping bills.

The applicant made representation to the Deputy Commissioner of Customs, Mundra Port on 18.11.2018. And, another representation was made on 18.01.2020 to the Principal Commissioner of Customs, Mundra Port with regard to the sanction of the refund. However, there was not response from the authority. Hence, this writ application.

The Hon'ble High Court of Gujarat has considered the facts and it is of the view that the Deputy Commissioner of Customs, Mundra Port should immediately look into the matter and take appropriate decision, at the earliest, in accordance with the law.

Decision

The writ application was disposed with a direction, to both, the Principal Commissioner of Customs, Mundra and the Deputy Commissioner of Customs, Mundra, to look into the matter and take appropriate decision within a period of four weeks from the date of receipts of the writ of this order.

The order was passed on 12.02.2020.