TMI Blog2000 (6) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ances that forced them to file the present writ petition and requested this court to allow the writ petition as prayed for. Per contra, though no counter affidavit has been filed by the respondents, the learned counsel appearing for the respondents 3 and 4 argued the matter and pleaded that the writ petition has to be dismissed for want of merits. 3.Heard the arguments advanced by the learned counsel appearing for the respective parties. I have perused the contents of the affidavit together with all other relevant material documents available on record in the form of typed set of papers. I have also taken into consideration the various points raised by the learned counsel appearing for the respective parties during the course of their arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was paid on 23-8-1988 and the goods were cleared for home Consumption. A survey was conducted by one M/s. Capt. Krishnan Co., on 17-8-1988. The Customs authorities were neither informed nor present during the survey. The duty was paid on 23-8-1988 and the goods were cleared. Even at the time of payment of duty or at the time of clearance, neither the importer nor the Agent informed the Customs Department about the Survey or any loss of the imported goods. It seems that 12 of the logs were not available out of the 83 logs imported. From the facts stated in the order passed by the 1st respondent, it is seen that the 2nd respondent addressed the Tuticorin Port Trust, Traffic Manager for Certification of the shortage and to compensate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st respondent claiming a sum of Rs. 49,919/- being the balance of 25% from Insurance Company and claimed a sum of Rs. 29,833/- from the petitioner with interest. The petitioner herein filed reply to the complaint filed by the 2nd respondent before the Consumer Court, the 1st respondent. The 1st respondent without considering the vital question of jurisdiction and the liability of Customs Department, passed the impugned order. Aggrieved against the order, the petitioner has filed the present wirt petition. 6.The impugned order is challenged by the petitioner department on the grounds that the 1st respondent failed to note that there is no consumer relationship between the party and the customs department. There is no service. The levy of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim without details cannot construed as a refund claim, that the act done by the Customs Department is not service. There is no relationship of Consumer or Customer much less there is no contractual obligation of fulfilment of any service and that the levy, assessment of Customs duty being legislative in character, and the sovereign function, statutory liability and discharge of statutory duty, it is reiterated that there is no service involved and as such the 1st respondent has no jurisdiction to try such complaint and pass orders as against this petitioner. Further according to them, by directing refund, the 1st respondent virtually overlooked the provisions of limitation etc., prescribed under the Customs Act. Such an exercise of po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he levy of customs duty is as per Customs Act. Further if a claim for refund is made not in the specified form and after the limitation period prescribed under the section, the claim has to be rejected because, the authorities are bound by the provisions of the Act and they cannot travel beyond the scope of the section. Coming to the impugned order, it is a speaking order and it has been hotly contested by the parties. After a detailed enquiry the forum has passed the impugned order. Witnesses were examined, Documents have been marked. The form has gone into every aspect of the matter and passed the impugned order. Though the petitioner herein questioned the jurisdiction of the forum, they submitted to its jurisdiction and participated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
