TMI Blog2015 (10) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary directions may be issued by this Court. Impugned order is set aside and quashed – Respondent directed to send original refund application to the Assistant Commissioner of Customs (Airport and Air Cargo) – Petitioner permitted to submit a copy of the refund application failing which it is open for the Respondents to pass appropriate orders – Decided in favour of the Petitioner. - W. P. No. 30883 of 2015 - - - Dated:- 30-9-2015 - R Mahadevan , J For the Appellant : Mr. B Satish Sundar For the Respondent : Dr. Devendiran , SC ORDER Heard the learned counsel for the petitioner and Dr. Devendiran , learned Standing Counsel who took notice for the respondents and with their consent, the main writ petition itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible to claim refund of the said amount from the respondent vide notification dated 14.09.2007. In view of the same, the petitioner made an application dated 04.04.2014 for refund of the said amount, which wase also taken on file by the 2nd respondent. However, the 2nd respondent, on scrutinizing the same, rejected the claim of the petitioner by the impugned order dated 06.08.2015. Aggrieved over the same, the petitioner is before this Court. 3.3 According to the learned Counsel for the petitioner, both the authorities i.e., Assistant Commissioner of Customs House and Air Cargo Complex have concurrent jurisdiction over the ports as well as the Airport under Notification No.15/2012-Cus/(NT), dated 7.3.2002. Had an opportunity of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Chennai. Under Col.3, the jurisdictions of these Commissioners have been specified to be inclusive of the Port of Chennai, Port of Ennore as well as Chennai Airport etc. From the above, it is very clear that the Commissioners of Customs in Chennai and their AC/DC of Customs have concurrent jurisdiction over the ports as well as the airport. Hence, it cannot be said that the main refund application was filed before the AC/DC of customs, who did not have jurisdiction over the Airport and Air Cargo Complex. It would, of course, have been expedient if the appellants have filed the refund claim before the DC/AC at the Air Cargo as is done normally. Similarly, the DC/AC in the Customs House could have promptly transferred the said claim to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 is liable to be set aside and accordingly, the same is set aside. The 2nd respondent is directed to send the original refund application submitted by the petitioner to the Assistant Commissioner of Customs (Airport and Air Cargo). The petitioner is also permitted to submit a copy of the refund application to the Assistant Commissioner of Customs (Airport and Air Cargo) along with the copy of this order, within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same, the Assistant Commissioner of Customs (Airport and Air Cargo) shall consider the same and pass appropriate orders, on merits and in accordance with law, within a period of four weeks thereafter. It is made clear that if the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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