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Calcutta High Court · body

1999 DIGILAW 389 (CAL)

GANPATI ENTERPRISES v. COMMISSIONER OF CUSTOMS

1999-07-26

AJOY NATH RAY

body1999
AJOY NATH RAY, J. ( 1 ) NONE for the respondents. When the writ petitioner's goods arrived, those were warehoused and the writ petitioner paid provisional duty to the extent of Rs. 3,01,032/ -. ( 2 ) THE goods which were secondhand synthetic clothes, thereafter caught fire and were totally destroyed in the warehouse. In spite of requests from the writ petitioner no survey was made by the. respondents and no refund of duty was allowed. ( 3 ) IN this matter, there is. nothing to be surveyed because the goods have all perished. As a result the writ petitioners are entitled to total refund of the provisional duty because they have not been able to import any goods on the basis thereof into India. ( 4 ) AS such, this writ application succeeds. Within a fortnight of service of copy order the respondents and their concerned officers or agents shall refund to the writ petitioner a sum of Rs. 3,01,032/ -. ( 5 ) IT is made clear that no warehouse rent shall be deducted from the above sum. In case any warehouse rent is payable by or on behalf of the writ petitioner, the authorities shall be at liberty to take legal proceedings for establishment of the amount of warehouse rent and thereafter obtain orders for recovery from the competent Court or Tribunal. ( 6 ) THE writ application is thus finally disposed of. The order for refund shall be construed and treated as a final writ in the nature of mandamus.