SHILPS IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) This case is a classic example of how simple matters get complicated by authorities. As factual scenario would go to show to a large extent that Customs officials were largely responsible for the confusion and impasse created.

(2.) In a nutshell the factual position asserted, by petitioner and largely intraversed is as follows:

(3.) In the affidavit filed by the Deputy Commissioner Customs, it was stated/that the petitioner's claim for refund was processed and by adjudication order dated 18.3.2000 passed by the Deputy Commissioner of Customs, refund of Rs. 3,80,01.00 was granted. It was stated that adjudication order is appealable and therefore writ petition should not be entertained. When the matter was placed before the Court on 21.3.2000, a copy of the adjudication order was produced. The Bench hearing the matter observed that it was not clear from the order as to how the amount of refund has been worked out. Therefore, a direction was given to the Deputy Commissioner (Refund) who had passed the order to be present in person on 28.3.2000. On the date fixed, Deputy Commissioner appeared and explained the stand of the Department. As the aforesaid order was passed even without giving an opportunity to the petitioner to have its say, the Assistant Commissioner (Refund) has passed a fresh order dated 8.8.2000 concluding portion thereof reads as under:-