MADURA COATS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is a company registered under the Companies Act, 1956 and in this writ petition, they seek for issuance of writ of certiorarified mandamus, to quash the order passed by the second respondent, the Revisional Authority in exercise of its powers under Section 129 DD of the Customs Act, 1962 and to direct the respondents to pay a sum of Rs.7,45,347.43 paisa as drawback amount together with interest at the rate of 12% per annum from 01.06.1983 till the date of payment. The facts leading to the filing of this writ petition could be briefly set out as hereunder.

(2.) The petitioner effected exports of cotton sewing thread during the year 1973 and filed drawback claims and sought that they may be kept pending till the Government of India fixed specific drawback rates for their export. On 08.04.1975, the Central Government issued notification fixing the drawback rates for the item exported by the petitioner. After issuance of the said notification, the petitioner filed an application dated 20.06.1975, under the Customs Act for payment of the drawback claims by reviewing the earlier order. However, the same was rejected by order dated 20.06.1975. Once again, the petitioner filed a fresh claim before the Assistant Collector of Customs on 23.04.1976, for review of the earlier order and payment of the drawback claims. A reminder was sent on 25.06.1976. Since no action was taken on the reminder, the petitioner filed Writ Petition Nos.2446 of 1978 and etc., batch. In the said batch, W.P.No.2446 of 1978 was for issuance of a writ of certiorari, to quash the order passed by the Collector of Customs in Order No.140/75-DBK as being illegal. In the other writ petitions, the petitioner sought for issuance of writ of mandamus, to direct respondents 2 and 3 therein to pay specified amount being claimed as drawback due to the petitioner on account of exports of sewing threads, which were made by the petitioner. In each of the writ petitions, the petitioner had given details about the quantity exported and the vessel, which carried export products. In an annexure to the writ petitions, the details of the shipping bills, date, quantity in Kgs., rate and amount due were furnished in a tabulated form. In the said writ petitions, counter affidavits were filed by the respondents, wherein except for two writ petitions, in all other writ petitions the respondents have admitted the averments made by the petitioner with regard to factum of export and the vessel in which the export was done. The writ petitions were disposed of by common order dated 30.09.198 The operative portion of the order reads as follows:

(3.) In the above order, Writ Petition No.3070 of 1978 was dismissed on the ground it is superfluous, because another writ petition for the same relief was filed in W.P.No.3067 of 1978. The reason for closing the other writ petition viz., W.P.No.2446 of 1978 is on account of the orders passed in the other writ petitions. Thus, net result was, the respondent was directed to satisfy themselves as regards the quantum claimed towards the drawback amount in the schedule attached to the writ petitions and pay drawback dues to the writ petitioners as expeditiously as possible. After the above direction was issued, the petitioner has been addressing the respondent by letters dated 04.01.1983 and 24.07.1987, for which they received a reply dated 30.10.1987, stating that it is not possible for the Customs House to ascertain the quantum of drawback on verifying the correctness of amount involved and therefore, it is not possible to settle the remaining claim.