Rejection of Claim of Refund Application u/s 27A of the Customs Act without Giving Sufficient opportunity to petitioner: Madras HC Quashes Order [Read Order]

The Madras High Court quashed the order passed by the Commissioner of Customs for rejecting the claim of refund application filed under section 27A of the Customs Act, 1962 without giving sufficient opportunity to the petitioner.

SIBCO Overseas Pvt Ltd, the petitioner filed a writ petition under Article 226 of the Constitution of India praying to issue a writ of mandamus directing the commissioner of customs to properly implement the final order. 

M. Rakhi, the counsel for the petitioner contended that the petitioner did not get any sufficient opportunity of hearing to present their matter in front of the adjudicating authority and the order passed by the commissioner was not as per the law and liable to be deleted. 

It was further submitted that the refund applications in light of sections 27 and 27A of the Customs Act were filed by the petitioner as per the law and liable to be allowed. 

K.S. Ramasamy, the counsel for the department relied on the decisions made by the lower authorities and contended that the order passed by the commissioner of Customs was as per the law and liable to be sustained. 

The bench observed that the matter was remanded to the original authority for fresh consideration after hearing the parties based on the outcome of the Special Leave Petition filed against the order of the Bombay High Court in the case of CMS Info Systems Limited v Union of India. 

A single-member bench comprising Anitha Sumanth (Judicial) quashed the order passed by the Commissioner of Customs and directed them to reconsider the matter. 

To Read the full text of the Order CLICK HERE

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