MARMO CLASSIC Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petition, makes a complaint that the respondents have arbitrarily and illegally withheld the amount of refund in the sum of rs. 1,35,39,000/- due and payable to the petitioners which is in defiance of the order of the Customs excise and Gold (Control) Appellate Tribunal West zonal Bench) at Mumbai ("tribunal" for short) and, constitutes breach of principles of judicial discipline which require that the orders of the higher authorities are required to be followed unreservedly by the subordinate authorities. The Facts :

(2.) THE facts of the case in short are that the petitioners, a partnership firm imported various consignments of rough marble blocks. Two adverse adjudication orders; dated 31st August 2001 and 13th September 2001; Came to be passed by the commissioner of Customs, the respondent No. 4 against the petitioners imposing redemption fine of rs. 1. 01 crore and Rs. 42,84,000/- with penalty in the sum of Rs. 29. 40 lakh and Rs. 4. 00 lakh on 16 consignments plus 1 consignment respectively, covered by the adjudication orders.

(3.) BEING aggrieved by the above adjudication orders, the petitioners preferred two separate appeals before the Tribunal. The tribunal, by a common speaking order dated 16th april 2002 reduced the redemption fine to Rs. 25 lakh and Rs. 7 lakh and amount of penalty to Rs. 7. 50 lakh and. Rs. 2 lakh, respectively, with the result, petitioners became entitled to claim refund of a total amount amounting to Rs. 1. 35 Crore.