Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (1) TMI 405

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on certificate for the period during which the goods imported under the aforesaid Bills of Entry have been detained from the date of filing of the Bills of Entry till the date of assessment and release of the said goods and consequently, refund the amount of Rs. 40,61,375/- paid by the Petitioner Entity towards detention, demurrage, warehouse charges, under protest, while seeking release of 90% of the imported goods with interest. 2. Subsequently, the petitioner filed a Writ Miscellaneous Petition No. 3735 of 2021, seeking amendment of the prayer set out in the original Writ Petition and the proposed amendment reads as under : "Writ of Mandamus, directing the 1st and 2nd respondents to take suitable action against the 3rd and 4th re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... contemplate various procedures to be followed. The Learned Counsel appearing for the 3rd respondent contended that in respect of the contractual obligations between the parties, no writ is entertainable and such disputed facts are to be adjudicated before the competent forum. Thus, the Writ Petition became infructuous as the relief originally sought for by the petitioner had been granted. 6. The Learned Senior Standing Counsel appearing on behalf of the Customs Department also made a submission that during the pendency of the Writ Petition, the relief sought for by the petitioner had been granted and therefore, nothing survives in this Writ Petition. 7. In spite of the submissions made on behalf of the respondents, the Learned C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re released and the detention certificate was also issued. This being the factum, the petitioner cannot continue the Writ Petition by filing amendment petition in order to redress a fresh cause of action arose consequent to the issuance of detention certificate by the authorities. Such an adjudication requires verification and scrutinization of documents, evidences which all are to be produced by the parties to the dispute. In view of the facts and circumstances, this Court is of the considered opinion that the cause arose for filing of the present Writ Petition did not exist and the amendment sought for is beyond the scope of the original relief sought for in the Writ Petition, as admittedly, the original relief sought for had been granted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates