M/S Khatau Narbheram And Company, Gurugram vs. Assistant Commissioner Of Customs, Paradeep Customs Division, Jagatsinghpur
Held
The Court held that an authority cannot dismiss a proceeding based solely on the contemplation of filing an appeal against a binding judgment. The proceeding should have been kept in abeyance pending the outcome of any appeal.
Facts
The petitioner sought a refund of excess custom duty with interest due to a belated adjudication. The authority rejected the claim based on the department's contemplation to file a Special Leave Petition against a binding High Court judgment.
Key Issues
Whether an authority can reject a claim based on the department's intention to challenge a binding High Court judgment. The binding nature of High Court decisions on subordinate authorities.
Sections Cited
None explicitly mentioned
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 11.12.2025 01. 1. The memo of appearance filed by Mr.Parth Parikh, Advocate to argue the case on behalf of petitioner is taken on record. Similarly, the memo of appearance of Mr.Sujan Kumar Roy Choudhury, learned Senior Standing Counsel appearing on behalf of Central Excise and Customs is taken on record.
The instant writ petition is taken out at the admission stage on the basis of an undisputed facts emanating from the record. The proceeding for refund of an excess custom duty with interest was initiated b
The judgment continues below.
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