V.P. RASHEED Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) This writ petition has been filed to issue a writ of Certiorarified Mandamus to call for the entire records pertaining to the order passed by the second respondent herein vide proceedings F. No. 336/25/2011-TRU, dated 26-4-2012 and quash the same as illegal, arbitrary, unreasonable being violative of rules and principles of natural justice and in excess of powers conferred under Section 151A of the Customs Act, 1962 and thereby, direct the respondents 4 and 5 to desist from insisting to use the conversion factor 1.8027 instead of conversion factor 1.416 to convert Hoppus Ton to Cubic Meter while filing Bills of Entry and consequently, direct the fifth respondent to refund the Special Additional Duty paid by the petitioner towards the goods imported and for which Bills of Entry filed using the conversion factor 1.8027 at the insistence of the fifth respondent. Heard Mr. Shaijan C. George, learned Counsel appearing for the petitioner and Mr. B. Vijay Karthikeyan, learned Standing Counsel appearing for the respondents.

(2.) The Kerala High Court, by an Interim Order dated 1-12-2011 in W.P. (C) No. 29872 of 2011, considered the case of import of timber to resolve the controversy in respect of conversion factor. In that case, the petitioners contended that the conversion factor to be adopted by the Customs Department in respect of timber, should be 1 Hoppus Ton = 1.416 CBM and not 1 Hoppus Ton = 1.8027 CBM.

(3.) The issue was raised on the plea that it will have an impact on the refund claim consequent to import when the importer seeks refund of Special Additional Duty consequent to the sale of imported timber after Custom's clearance. The relevant notification is as hereunder. Notification No. 102/2007 : /2007-Customs dated, 14-9-2007 reads as follows:-