MICROMAX INFORMATICS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Micromax Informatics Limited has filed the present writ petition praying for issue of writ in the nature of writ of Certiorari declaring paragraph 4.3 of the Circular No.06/2008-Cus. dated 28th April, 2008 as ultra vires and contrary to provisions of Section 27A of the Customs Act, 1962. The petitioner has also prayed for quashing of the order No. VIII (20)/ICD/TKD/Refund/651/16 dated 3rd August, 2017, to the extent it does not grant interest on delayed refund as being contrary to the judgment of the Delhi High Court in Principal Commissioner of Customs Vs. Riso India Pvt. Ltd., 2016 333 ELT 33. Other prayers are also made.

(2.) The petitioner is a company incorporated under the laws of India and is a manufacturer, importer and seller of products like mobile phones etc.

(3.) The petitioner had imported goods vide 38 Bills of Entry and at the time of clearance for home consumption during the period 12th July, 2013 to 19th March, 2014, paid Special Additional Duty (SAD) of Rs. 3,96,39,212/- under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 in addition to basic and additional customs duty leviable under Section 3(1) of the Customs Act.