SAWHNEY BROTHERS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE Petitioner M/s Sawhney Bros., a partnership firm had imported Hooks, Loops and Adhesive Tapes from Taiwan in the year 1988. Issues arose regarding the value declared and Additional Collector of Customs enhanced the values, raised a demand and ordered for confiscation of the above goods giving option to redeem the goods on payment of redemption fine.

(2.) APPEALS preferred by the Petitioner before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT, for short) were decided vide order dated 13th March, 1992. It was directed that the value declared by the Petitioner should be accepted. Dispute about the classification of the goods was not decided. This issue was not raised by the Petitioner at the time of show cause notice or during the adjudicating proceedings before the authorities. In the final paragraph of the order dated 13th March, 1992, it was directed that the refund requisition for grant of interest @ 18% on the refund amount, if any, could not be considered by the CEGAT as there was no such provision in the statute and the CEGAT cannot grant any such relief being a creature of the statute itself. This order is not subject matter of challenge in the present writ petition. The said order and the directions given therein have attained finality. In fact the Petitioner has prayed for issue of writ of mandamus directing the Respondent -Customs authorities to implement the order of CEGAT dated 13th March, 1992 and direct refund of the amount claimed by the Petitioner with interest @ 18% p.a.

(3.) THE Petitioner had filed another application before the CEGAT that the authorities were not granting consequential effect to the earlier order dated 13th March, 1992. The Tribunal in its order dated 20th April, 1993, reprimanded the authorities for not implementing the order passed and directions were given to comply with the order dated 13th March, 1992 by 30th May, 1993. The request for grant of interest was again rejected.