Sterling Petrochem Vs Assistant Commissioner of Customs (Refunds-II) (Madras High Court)
Madras High Court held that due to unwanted delay in de novo proceedings by the Additional Commissioner of Customs, the refund claim of redemption fine and penalty is directed to be processed. Accordingly, refund granted.
Facts- Additional Commissioner of Customs, Chennai issued Order-in-Original dated 02.07.2019 imposing redemption fine of Rs. 5,30,000 under Section 125 of the Customs Act, 1962, and a penalty of Rs. 3,60,000 under Section 112(a) of the Customs Act.
Customs (Appeals-II), Chennai, vide order dated 19.11.2020, set aside the Order-in-Original and remitted the case back to the Additional Commissioner of Customs (GR-1), Chennai to pass a fresh order.
Since no time limit was specified, no orders have been passed in the above de novo proceedings by the Additional Commissioner of Customs (GR-1), Chennai. The petitioner has been written letters repeatedly asking the Additional Commissioner of Customs (GR-1), Chennai to pass a fresh order pursuant to the directions of the Commissioner of Customs (Appeals-II), Chennai dated 19.11.2020.
Since nothing moved forward, the petitioner has filed an application for refund on 31.01.2022, which has been now returned directing the petitioner to approach the concerned group for further action.
