KINJAL ELECTRICALS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Order of the Court is as follows :-

(2.) THE other writ petitions in W. P. Nos. 15055 to15059 have been filed by the same petitioner praying to issue a Writ of Mandamus directing the third respondent, the Assistant Collector of Customs (Refund), Customs House, Madras to refund the sums of Rs. 73, 229/-, Rs. 82, 624. 64, Rs. 81, 054. 84, Rs. 78, 944. 19 and Rs. 1, 90, 237/- respectively collected in excess without jurisdiction or without the authority of law in respect of Bill of Entry Cash Nos. D. 922 dated 19-10-1984, C. 735 dated 26-6-1984, C. 638 dated 18-10-1985, D. 1334 dated 23-1-1986 and D 1535 dated 1986 respectively.

(3.) THE further submissions in the counter affidavit are that the importer, since being a limited company, is a separate entity under the Companies Act, 1956 and hence the appeal has to be made only by the company and not by its individual employees or members of the Borard of Directors; that when the refund is not made to the company, the fundamental rights under Articles 14 and 19(3) of Sri Parveen Jain are not affected and hence he has no remedy available under Article 226 of the Constitution at all. On such and other grounds, the respondents would pray for dismissing the writ petition.