KIRPAL EXPORTS Vs. DIRECTOR OF REVENUE INTELLIGENCE

JUDGEMENT

(1.) This petition has been filed to seek a direction to respondents to refund the amount of Rs. 14.70 lacs with interest from 3-4-2003.

(2.) The case of the petitioner is that Directorate of Revenue Intelligence conducted investigation leading to arrest of petitioner No. 2 under Section 104 of the Customs Act 1962 (for short "the Act") for alleged violations of Section 135 of the Act. He was granted bail by the Chief Judicial Magistrate, Amritsar on 7-4-2003. It was noticed in the order granting bail, that he paid the amount of Rs. 14.70 lacs as there was allegation of evasion of custom duty to that extent. A show cause notice was issued to the petitioner under the provisions of Act claiming duty of Rs. 14.70 lacs, which was contested by the petitioner. Vide order dated; 1-8-2005, Commissionerate of Customs (Adjudication) confirmed the claim of the custom duty. On appeal, the said demand was set aside vide order dated 25-10-2005 by the Appellate Authority.

(3.) The petitioners in view of the order of the Appellate Authority An-nexure P-5 filed an application for refund on 2-2-2006. Since petitioners were not able to get any response to the said application, the present writ petition has been filed.