ENTERPRISE INTERNATIONAL LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This writ petition is filed seeking issuance of a writ of Certiorarified Mandamus to call for the records of the second respondent dated 25.4.2007 in File No.S24/10029/07-Refunds, to quash the same and to direct the said respondent to process and pay the refund claim of the petitioner entity to the tune of Rs. 6,48,084.52 with interest. By the proceedings under challenge, the second respondent declined to process the refund application on the ground that the original assessment order has to be lawfully modified or revised in favour of the petitioner/importer in order to seek the refund.

(2.) 2.1. The brief facts of the case are as follows: The petitioner imported Mulberry Silk Fabrics from China under Bill of Entry No.228652, dated 31.5.2006. The goods were assessed as per tariff applicable and provisional anti-dumping duty was also levied on the basis of Notification No.52/2006-Cus, dated 31.5.2006 . The above said notification was issued based on the preliminary findings of the Designated Authority, namely the Director General of Anti-Dumping. The relevant portion of the said notification reads as under:

(3.) Heard Mr.S.Krishnanadh, learned counsel for the petitioner and Mr.Mahadevan, learned Central Government Standing Counsel appearing for the respondents.