Case Law Details
Optiemus Infracom Limited Vs Deputy Commissioner of Customs (Refund) & Anr (Delhi High Court)
Introduction: The case of Optiemus Infracom Limited vs Deputy Commissioner of Customs revolves around the issue of crediting customs refund to the Consumer Welfare Fund without providing the petitioner with an opportunity for a hearing. The Delhi High Court has intervened, remanding the matter for re-adjudication.
Detailed Analysis:
1. Nature of Dispute: The petitioner challenges the Orders in Original dated 24.07.2023, where the Principal Commissioner of Customs allowed the refund applications but directed the amounts to be credited to the Consumer Welfare Fund based on the principle of unjust enrichment.
2. Legal Arguments: The petitioner contends that the orders contain apparent errors as no opportunity for a personal hearing was granted, and the documents submitted were misinterpreted. The discrepancy regarding the customs duty recoverable for the financial year 2014-2015 is highlighted, which was erroneously stated as ‘NIL’ despite evidence to the contrary.
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