9911796707
TMI Blog2020 (12) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... not at all justified and strong action deserves to be taken in this regard as the Government Department cannot be permitted to be a voluntary litigant in the Constitutional Courts especially to challenge the orders of the learned Single Judge without any valid rhyme or reason. The alleged reason assigned by the Department that there was some investigation pending of which no details are placed on record, is not at all a justifiable reason in the light of Board's own Circular as quoted by the learned Single Judge. No such material has been placed before this court to justify the action of the Customs Department not to finalise the Provisional Assessment for 16 years and even by now to keep the EDD a mere Security Deposit by Importer/P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th regard to provisional Assessment as early as possible 3. Despite that Circular, the Authorities concerned in the present case did not finalise the Provisional Assessment with reference 2004 and refund the EDD payment made by the Assessee. The learned Single Judge found that there was no justifiable cause to delay the refund for all these years merely on the ground that some investigation is pending and therefore, directed refund of the same with interest in terms of Section 27A of the Act 1962 from the date of Application viz., 17.12.2007 and directed such refund to be made within 4 weeks from the date of that order. 4. Aggrieved by the said order of the learned Single Judge, the Department is in Appeal before us. 5. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of the learned Single Judge without any valid rhyme or reason. 8. The alleged reason assigned by the Department that there was some investigation pending of which no details are placed on record, is not at all a justifiable reason in the light of Board's own Circular as quoted by the learned Single Judge. No such material has been placed before this court to justify the action of the Customs Department not to finalise the Provisional Assessment for 16 years and even by now to keep the EDD a mere Security Deposit by Importer/Petitioner with them like this. 9. The direction of the learned Single Judge, is, therefore, perfectly justified and does not call for any interference by this court in the present intra-court Appeal. Such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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