BAKUL CASHEW COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS Writ Petition coming on for hearing on Saturday, the 2nd day of April, 1983 and this day, upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 16-6-1981 and made herein, and the counter affidavit filed herein and the records of the Respondents relating to the order No. 370-B/71, dated 2-6-1981 on the file of the 1st Respondent comprised in their return to the Writ made by the High Court, and upon hearing the arguments of Mr. G. Ramaswami, Advocate for the petitioner, and of Mr. K.N. Balasubramaniam, Additional Central Government Standing Counsel on behalf of the respondents the Court made the following order :-

(2.) THIS is a petition for the issue of a Writ of Certiorari to quash the order of the first respondent, dated 2-6-1981 and made in Order No. 370-B/81.

(3.) IN accordance with the terms of the contract, the buyer had the option to demand for 5% more or less of the contracted quantity, and in this case, the buyer wanted a further quantity of 5%. Accordingly, another quantity of 250 tonnes of tapioca chips was exported on 13-2-1978. At the stage, the Customs authorities demanded export duty on the second consignment at the rate of Rs. 125/- per tonne. The petitioner being left with no option, paid the export duty under protest without prejudice to its right to claim refund. The demand for refund was also made by the petitioner firm on 8-7-1978.