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2016 (8) TMI 640

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..... COURT - 2016 (340) E.L.T. 86 (Mad.)
MADRAS HIGH COURT - HC
Dated:- 9-8-2016
Writ Petition No.27803 of 2016 - -
Customs
MR.JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr.Satish Sundar For the Respondent : Mr.Rajkumar Jhabakh ORDER Mr.Rajkumar Jhabakh, learned Senior Panel Counsel accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up .....

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..... -24  Andhra Pradesh 5 Air Force Academy, Dundigal, Hyderabad - 43 Andhra Pradesh 6 AFS Jalahalli West, Bangalore-15 Karnataka 7 AFS Tambaram, Chennai-46 Tamil Nadu 8 AFS Yelahnaka, Bangalore-63 Karnataka 9 ASTE, Yemlur Post, Bangalore-560037  Karnataka 10 CHAFB, Agram Post, Bangalore-7 Karnataka 11 College of Air Warfare, 2, Sardar Patel Road, Secunderabad-03 Andhra .....

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..... certificate, the petitioner filed a refund application before the third respondent on 11.1.2016. 5. While processing the application, the third respondent, by a communication dated 7.3.2016, issued a show cause notice calling upon the petitioner to state as to why the claim should not be rejected for non submission of the following documents : "(i). Reassessed copy of the Bill of Entry, in resp .....

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..... me before the Authority concerned. However, in respect of S.No.1, namely re-assessed copy of the Bill of Entry, since they had not applied for re-assessment, the petitioner requested the second respondent by a representation dated 6.5.2016, for re-assessed Bill of Entry by relying upon an exemption notification and taking note of the customs duty exemption certificate issued by the Defence Establi .....

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..... the writ petition is disposed of with a direction to the second respondent to consider the petitioner's representation dated 6.5.2015 on merits and pass appropriate orders on merits and in accordance with law, after affording an opportunity of personal hearing to enable the petitioner to produce the original documents and clarify any issues that may arise while considering their representation .....

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