Case Law Details
SIBCO Overseas Pvt Ltd Vs Commissioner of Customs (Madras High Court)
The Madras High Court has nullified the rejection of a refund application filed by SIBCO Overseas Pvt Ltd under Section 27A of the Customs Act, 1962. The court found the issue in the present case to be identical to the ones addressed in a batch of cases led by W.A.No.927 of 2013, which questioned the legality of paragraph 4.3 of Circular No. 6/2008-Customs dated 28.04.2008. This earlier case led to a consequential direction to the authority to consider refund applications in light of Sections 27 and 27A of the Customs Act, 1962.
The court, applying the operative portion of the order from the previous case, set aside the impugned order and remanded the matter to the original authority for fresh consideration. This would involve hearing the parties based on the outcome of a Special Leave Petition filed against a related order of the Bombay High Court in the case of CMS Info Systems Limited v Union of India.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
A copy of the order of Division Bench in W.A.No.927 of 2013 and batch along with C.M.A.No.1342 of 2017 and other C.M.A’s dated 25.04.2022 is produced.
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