MAGRA EXPORTS Vs. CHIEF COMMISSIONER OF CUSTOMS CHENNAI

JUDGEMENT

(1.) AT this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the respondents had submitted that if the petitioner submits the necessary application before the second respondent for the refund of the fine and penalty amount, amounting to Rs.2,25,000/-, consequent to the order in Appeal No.C.Cus No.196/2010, dated 11.2.2010, the amount would be refunded, as per law.

(2.) IN view of the submissions made by the learned counsel appearing for the respondents, the petitioner is permitted to submit an application to the second respondent for the refund of the said amount, as per law, within seven days from the date of receipt of a copy of this order. On receipt of such application, the second respondent shall refund the amount, as claimed by the petitioner, within a period of fifteen days thereafter. The writ petition stands disposed of accordingly. No costs. Connected M.P.No.1 of 2011 is closed.