AVENUE IMPEX Vs. COMMR. OF CUS.

JUDGEMENT

(1.) Heard Mr. B. Satish Sundar, learned Counsel appearing for the petitioner and Mr. B. Rabu Manohar, learned Senior Panel Counsel, appearing for the respondents.

(2.) The petitioner seeks for issuance of a Writ of Mandamus to direct the respondents to remit the duty amount of Rs. 3,38,353/- and cause refund of the same with interest at appropriate rates pursuant to Final Order No. 879 of 2012, dated 9-8-2012, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai [2012 (285) E.L.T. 90 (Tribunal)] and Order-in-Appeal No. C. Cus. No. 670-671/2011, dated 23-9-2011 passed by the Commissioner of Customs (Appeals), Chennai.

(3.) The facts which are necessary for the disposal of the Writ Petition are that the petitioner imported 1040 bags of white oats under Warehouse Bill of Entry, dated 11-9-2008, warehoused at the Public Bonded Warehouse at M/s. Universal Logistics, Chennai. Subsequently, the petitioner filed an Ex-Bond Bill of Entry, dated 7-10-2008 for clearance of the said goods. After assessment of duty of Rs. 3,38,353/- and out of charge was given on 7-10-2008 by the Superintendent of Customs, Bond Section, Chennai. However, warehouse caught fire on 9-10-2008 and the petitioner, vide letter, dated 28-1-2009 informed that the goods were completely destroyed and requested the Customs Authorities to remit the duty under Section 23(1) of the Customs Act, 1962 and grant consequential refund of duty already paid. Along with the Application, the petitioner submitted the following documents :-