Case Note & Summary
The petitioner, Sandvik Asia Pvt. Ltd., filed a writ petition seeking acceptance of its applications under Rule 7 of the Drawback Rules. The respondents, Union of India and others, opposed the petition. The court noted that it was common ground that the decision in Writ Petition No.1098 of 2013 would apply to the facts of this case. Following the same reasoning, the court allowed the petition, directing the respondents to accept the applications as set out in paragraphs 17 and 18 of the writ petition and process them under Rule 7. The court clarified that if the applications do not comply with the Rules, the authorities are free to reject them in accordance with law. No order as to costs.
Headnote
A) Customs Law - Drawback - Rule 7 of Drawback Rules - Acceptance of Applications - The court held that the reasoning in Writ Petition No.1098 of 2013 applies to the present case, directing the respondents to accept and process the petitioner's applications under Rule 7 of the Drawback Rules, subject to compliance with the Rules. (Paras 1-2)
Issue of Consideration
Whether the petitioner is entitled to have its applications under Rule 7 of the Drawback Rules accepted and processed in light of the decision in Writ Petition No.1098 of 2013.
Final Decision
Rule made absolute. Writ Petition granted in terms of prayer clauses (a) & (b). Respondents directed to forthwith accept the applications of the Petitioner as set out in paragraphs 17 & 18 of the Writ Petition and process the same as per the provisions of Rule 7 of the Drawback Rules. If the applications do not comply with the Rules, authorities are free to reject them in accordance with law. No order as to costs.
Law Points
- Drawback Rules
- Rule 7
- acceptance of applications
- processing of claims
Case Details
2014 LawText (BOM) (09) 163
Writ Petition No.6540 of 2013
S.C. Dharmadhikari, B.P. Colabawalla
Mr Prakash Shah with Mr Jas Sanghavi and Mr Durgaprasad Poojari i/b M/s PDS Legal for the Petitioner; Mr A.S. Rao with Mr S.D. Bhosale for the Respondents
The Union of India and others
Subscribe to unlock Case Details (Citation, Judge, Date & more)
Subscribe Now
Nature of Litigation
Writ Petition under Article 226 of the Constitution of India seeking acceptance of applications under Rule 7 of the Drawback Rules.
Remedy Sought
Direction to the respondents to accept the applications of the petitioner as set out in paragraphs 17 and 18 of the writ petition and process them under Rule 7 of the Drawback Rules.
Filing Reason
The respondents failed to accept the petitioner's applications under Rule 7 of the Drawback Rules.
Previous Decisions
Writ Petition No.1098 of 2013 decided on 1st September 2014, which was applied to the present case.
Issues
Whether the petitioner is entitled to have its applications under Rule 7 of the Drawback Rules accepted and processed.
Submissions/Arguments
It was common ground that the decision in Writ Petition No.1098 of 2013 applies to the present case.
Ratio Decidendi
The reasoning in Writ Petition No.1098 of 2013 applies to the present case, and therefore the respondents must accept and process the petitioner's applications under Rule 7 of the Drawback Rules.
Judgment Excerpts
It is common ground before us that what we have decided in Writ Petition No.1098 of 2013, will also apply to the facts of the present case.
Rule is made absolute and the Writ Petition is granted in terms of prayer clauses (a) & (b).
Procedural History
The writ petition was filed in 2013. It was reserved on 4th August 2014 and pronounced on 1st September 2014. Rule was made returnable forthwith and heard finally by consent.
Acts & Sections
