LAWS(APH)-2005-10-86

KEDIA OVERSEAS LTD Vs. COMMISSIONER OF CUSTOMS

Decided On October 05, 2005
KEDIA OVERSEAS LTD., HYDERABAD Appellant
V/S
COMMISSIONER OF CUSTOMS, VISAKHAPATNAM Respondents

JUDGEMENT

(1.) In W.P. No.6610 of 2005 the petitioner seeks refund of Rs.44,95,629/-, with interest at 24% per annum and costs, and for return of the bank guarantees furnished by them for Rs.49.80 lakhs, consequent to the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Branch, Bangalore, (hereinafter referred to as CESTAT), dated 2.11.2004.

(2.) CEA No.42 of 2005, is preferred by the Deputy Commissioner of Customs, against the very same order passed by the CESTAT, in Appeal No.C/st/90 and 103/2004 in C/213 and 235/2004, dated 2.11.2004. As it was contended that the Deputy Commissioner of Customs did not have the authority to prefer an appeal to this Court, against the order of CESTAT, the appeal in C.E.A(SR) No.2340 of 2005 is preferred by the Commissioner of Customs.

(3.) The writ petition and both the appeals are based on the same order, of the CESTAT dated 2.11.2004, and are therefore disposed of by a common order. Reference to parties shall, hereinafter, be made as they are arrayed in the writ petition.