D.V. KISHORE Vs. PRINCIPAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Mr. B. Sathish Sundar, Learned Counsel for the petitioner and Mr. V. Sundareswaran, Learned Senior Standing Counsel for the Revenue.

(2.) The petitioner seeks for a direction upon the respondents to consider the petitioner's application dated 24-8-2017 and refund a sum of Rs. 3,00,000.00, which was predeposited by the petitioner vide order dated 2-9-2010 with interest pursuant to the orders passed by the Honourable Division Bench of this Court in C.M.A. No. 3652 of 2008 dated 28-3-2017 [2017 (350) E.L.T. 527 (Mad.)].

(3.) The petitioner's claim for refund is pursuant to the judgment of the Honourable Division Bench in C.M.A. No. 3652 of 2008. This appeal was filed by the petitioner, challenging the order passed by the Commissioner of Customs, Sea Port-Imports, as confirmed by the CESTAT, by which, penalty of Rs. 10,00,000.00 was imposed on the petitioner under Sec. 112(a)(b) of the Customs Act and confiscation of Rs. 1,43,452 under Sec. 111 (d)(l)(m) of the Act and also confiscation of cell phone under Sec. 111(d)(m) of the Act.