Y. R. MEENA, J. ( 1 ) BY this petition petitioners have prayed that respondent Nos. 1 and 2 be directed for refund of excess wharf rent amounting to Rs. 60,960/- to the petitioners alongwith interest. ( 2 ) PETITIONERS have imported 1050 bags (68 m3) Acrylic Plastic Scrap per SS STETNHOFT covered under Bill of Entry No. 1-664, dated 11th October, 1985 Lot No. 420/85, Line No. 88 and for clearance of the said goods duly appointed M/s. Harshad Rayn. Doshi of 51, Ezra Street, Calcutta, who are operating as Customs Clearing and Forwarding Agents. The said imported goods arrived at Port of Calcutta on or about 20th August, 1985. The clearing agent who was engaged as clearing agent of the petitioner for clearing the consignment of goods, as aforesaid, could not clear the said consignment within a reasonable time as the said consignment was detained by the customs authorities for special examination under Section 70 of the Customs Act, 1963 between the period from 23rd August, 1985 to 1st November, 1985 for a total period of 42 days. On 30th November, 1985 Assistant Collector of Customs for Appraisement-II issued a wharf rent exemption certificate being No. S-206-406/85-AII Serial No. S-42-227/85-AII, dated 13-11-1985 for 42 days. Petitioner had paid Rs. 1,48,240/- and Rs. 2,360/- against two bills. Then the petitioners have moved the application in December, 1985 for refund of Rs. 60,960/-towards the excess rent paid for the period which was exempted for special examination by the customs authorities. But no refund has been made by the authorities so far. ( 3 ) COUNSEL for the petitioner submits that when the exemption certification is issued for a particular period and for that when the rent has been paid that should be refunded. He drew my attention to the Exemption Certificate Annexure-I and also the application of the petitioners dated 6th December, 1985 for refund. ( 4 ) IN para 9 of the petition, petitioners have categorically mentioned that petitioner had paid the wharf rent for the period which was exempted subsequently by the customs authorities under a certificate being Annexure 'a' issued by the Assistant Collector of Customs. I also peruse the application dated 6-12-1985 which was moved by the petitioner for refund of excess port charges and they have also given the calculation how the refund is due.
I also peruse the application dated 6-12-1985 which was moved by the petitioner for refund of excess port charges and they have also given the calculation how the refund is due. The relevant portion of Annexure 'c the calculation made by the petitioners reads as under:- Amount as per payable Dates No. of Rate Amount paid days exempn . Excess paid 23/8-15/9 - - - - - - 15/9-10/10 19 20/-1/2 times 38760/- 9690/- 25% 29070/- 10/10-15/10 5 20/-1v2 times 10200/- 10200/- - - 15/10-21/10 6 20/-1v2 times 12240/- 3060/- 25% 9180/- 21/10-1/11 11 20/- double 29920/- 7480/- 25% 22440/- 1/11-16/11 15 20/- Double 40800/ 40800/- - - 16/11-17/11 1 20/- double 2720/- 2720/- - - 21/11-22/11 1 20/- double 2720/- 2720/- - - 17/11-21/11 4 20/- double 10880/- 10880/- - - 148240/ 87550/ - 60690/- ( 5 ) THE calculation annexed with the application for refund has not been controverted or no mistake has been pointed out by the counsel for the respondent. The Exemption Certificate has been issued by Custom Authority required under the Calcutta Port Trust under a Notification No. 412 under Section 6 of the Trust's Scale of rates for exemption of rent for that period. The relevant portion of the notification reads as under :-"on goods detained in the Port on account of special examination and/or chemical test by the Customs authorities rent will be levied at 25 percent of the normal rent for the first sixty days and 50 percent of the normal rent for another sixty days thereafter. Further rent will be charged at the normal rate after expiry of one hundred and twenty days, provided the detention is certified by the Collector of Customs to be not attributable to any fault or negligence on the part of the Importer. " ( 6 ) THE Counsel for the respondent has not disputed the fact that the Assistant Collector of Customs is empowered to issue the certificate for a period of special examination under the Notification No. 412, dated August 30, 1979. ( 7 ) THE Counsel for the petitioner has also not pointed out that he enquired about the certificate and it is not found genuine. Thirdly, he has not pointed out any mistake in the calculation for amount refundable. Annexure C, dated 6-12-1985 is annexed with the application for refund. He simply submits that he filed the writ after three years.
Thirdly, he has not pointed out any mistake in the calculation for amount refundable. Annexure C, dated 6-12-1985 is annexed with the application for refund. He simply submits that he filed the writ after three years. ( 8 ) WHEN the respondent has not disputed or bring any material on record that the certificate issued by the Assistant Collector of Customs on 11-10-1985 is not genuine nor he has pointed out any mistake in the calculation application for refund which has been moved in the month of December, 1985. If the port trust authorities are sleeping over this matter. What petitioner can do? He can only wait till he has same hope from the Custom authority for Justice. ( 9 ) WHEN the petitioners have lost all hopes, then they have to approach this Court. When basic facts are not disputed, i. e. the refund is due and a certificate has been issued as required under the Notification No. 412 in August, 1979, the respondents have no business to deny the genuine claim of the petitioner. ( 10 ) IN the result, the respondents are directed to refund the amount due as calculated in Annexure C attached with the application for refund, within two months along with interest at the rate of 6% per annum and if respondents fails to refund the amount not to the petitioner, within two months, the respondent shall pay interest at the rate of 12% per annum to petitioner thereafter and if they do not pay within two months thereafter, in that case the respondent shall pay the interest at the rate of 18% per annum till amount along with interest is paid. Out of 18% interest, 6% of that interest may be recovered from the officer concerned who is responsible for non-payment of refund, within the stipulated period from the date of communication of this order. ( 11 ) THE petition stands disposed of accordingly. ( 12 ) STAY of operation of this order as prayed for by the Counsel for the respondent is refused.