SGS MARKETING Vs. UNION OF INDIA

JUDGEMENT

(1.) Since the issues of law and fact raised in these writ petitions are common, the same have been taken up for consideration together and are being disposed of by this common order.

(2.) The lead matter is W.P. No. 473 of 2016. In this writ petition, an order dated March 28, 2016, passed by the Deputy Commissioner of Customs, Air Cargo Refund Section, Customs House, Kolkata, is under challenge. In the impugned order, the Commissioner returned a finding that "refund of erroneous duty paid would be available only upon setting aside the said assessment order of appropriate officer by an appropriate appellate authority" and based thereon, she rejected the claim for refund of the petitioners under Sec. 27 of the Customs Act, 1962.

(3.) On perusal of the Commissioner's order, it is evident that an amendment to Sec. 27 of the Act, made operative with effect from April 8, 2011, as well as a decision of an Honourable Division Bench of the Delhi High Court, dated Feb. 26, 2016, in W.P. (C) No. 523 of 2016 (M/s. Micromax Infomatics Ltd. Vs. Union of India and Ors.) [2016 (335) E.L.T. 446 (Del).] which the petitioner perceived to be of immense worth in support of its claim, were placed before the Commissioner for her consideration, but were not considered at all. Non-application of mind by the Commissioner is, thus, apparent.