Union Of INDIA vs. Nilamel Exports - Kerala High Court, 19 June 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 19TH DAY OF JUNE 2020 / 29TH JYAISHTA, 1942 WA.No.76 OF 2020 AGAINST THE ORDER/JUDGMENT IN WP(C) 19250/2019(E) OF HIGH COURT OF KERALA APPELLANTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI-110001 2 THE ASSISTANT COMMISSIONER, CENTRAL SGT AND CENTRAL EXCISE, THIRUVANANTHAPURAM NORTH DIVISION, THIRUVANANTHAPURAM-695001 3 GST COUNCIL, 5TH FLOOR, TOWER-2, JEEVAN BHARATI BUILDING, JANPATH, CONNAUGHT PLACE, NEW DELHI, 110001, REPRESENTED BY ITS SECRETARY 4 THE NODAL OFFICER, CENTRAL GST AND CENTRAL EXCISE, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695001 5 THE COMMISSIOER OF CUSTOMS, (ADDL R5), CUSTOMS HOUSE, COCHIN 682 009. 6 DEPUTY COMISSIONER OF CUSTOMS (ADDL. R6), REFUNDA AND DRAW BACK CUSTOMS HOUSE, , COCHIN 682 009. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS RESPONDENTS: NILAMEL EXPORTS T.C..10/94, HOUSE OF NILAMELS, KILLIYAR GARDESN, PEROORKADA.P.O., THIRUVANANTHAPURAM-695005, REPRESENTED BY ITS PROPRIETOR MR.SURESH MATHEW NILAMEL

W.A Nos.76/2020 and connected cases ::2:: R1 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR R1 BY ADV. SRI.K.JOHN MATHAI R1 BY ADV. SRI.JOSON MANAVALAN R1 BY ADV. SRI.KURYAN THOMAS R1 BY ADV. SRI.PAULOSE C. ABRAHAM R1 BY ADV. SRI.RAJA KANNAN R1 BY ADV. SRI.KESHAVRAJ NAIR R1 BY ADV. SMT.S.PARVATHI THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 19.06.2020, ALONG WITH WA.2313/2019, WA.2314/2019 AND WA.428/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.A Nos.76/2020 and connected cases ::3:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 19TH DAY OF JUNE 2020 / 29TH JYAISHTA, 1942 WA.No.2313 OF 2019 AGAINST THE ORDER/JUDGMENT IN WP(C) 2981/2019(W) OF HIGH COURT OF KERALA APPELLANT/S: 1 UNION OF INDIA REP BY SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, (CENTRAL BOARD OF EXCISE AND CUSTOMS) NORTH BLOCK, NEW DELHI 110 001 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001, REPRESENTED BY ITS CHAIRMAN 3 COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN 682 009 4 DEPUTY COMMISSIONER OF CUSTOMS (REFUNDS AND DRAWBACK) CUSTOM HOUSE, COCHIN 682 009 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS RESPONDENT/S: G NXT POWER CORP VYLASSERRY ROAD, PALARIVATTOM P.O, COCHIN 682 025 REPRESENTED BY ITS MANAGING PARTNER HARISH KUMAR R1 BY ADV. SRI.JOHN VARGHESE R1 BY ADV. SRI.A.L.GEORGE THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 19.06.2020, ALONG WITH WA.2314/2019, WA.76/2020 AND WA.428/2020 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.A Nos.76/2020 and connected cases ::4:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 19TH DAY OF JUNE 2020 / 29TH JYAISHTA, 1942 WA.No.2314 OF 2019 AGAINST THE ORDER/JUDGMENT IN WP(C) 2457/2019(F) OF HIGH COURT OF KERALA APPELLANTS: 1 UNION OF INDIA, REP BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, (CENTRAL BOARD OF EXCISE AND CUSTOMS) NORTH BLOCK, NEW DELHI 110 001 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001, REPRESENTED BY ITS CHAIRMAN 3 COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN 682 009 4 DEPUTY COMMISSIONER OF CUSTOMS (REFUNDS AND DRAWBACK) CUSTOM HOUSE, COCHIN 682 009 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS RESPONDENT: SOUTHER CARBON AND CHEMICALS PERLACHITHRA, VYLOPILLY LANE, AZAD ROAD, KALOOR, COCHIN 682 017 REPRESENTED BY ITS PARTNER AND AITS AUTHORIZED SIGNATORY SRI BABU THOMAS R1 BY ADV. SRI.JOHN VARGHESE R1 BY ADV. SRI.A.L.GEORGE THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 19.06.2020, ALONG WITH WA.2313/2019, WA.76/2020 AND WA.428/2020 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.A Nos.76/2020 and connected cases ::5:: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 19TH DAY OF JUNE 2020 / 29TH JYAISHTA, 1942 WA.No.428 OF 2020 AGAINST THE ORDER/JUDGMENT IN WP(C) 27772/2019(V) OF HIGH COURT OF KERALA APPELLANTS: 1 THE CHIEF COMMISSIONER OF CUSTOMS OFFICE OF COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGTON ISLAND, COCHIN, KERALA 682 009 2 THE DEPUTY COMMISSIONER , OFFICE OF THE CENTRAL TAXES AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, METTUPALAM STREET, PALAKKAD 678 001. 3 ASSISTANT COMMISSIONER OF CUSTOMS (REFUND/DBK) CUSTOM HOUSE, WILLINGTON ISLAND, COCHIN, KERALA 682 009 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS RESPONDENT: PRECOT MERIDIAN LIMITED 737,GREEN FIELDS, PULIAKULAM ROAD, COIMBATORE 641 045 REPRESENTED BY ITS SENIOR MANAGER-ACCOUNTS AND ADMINISTRATION MR. A .P UNNIKRISHNAN R1 BY ADV. SRI.JOHN VARGHESE R1 BY ADV. SRI.A.L.GEORGE THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 19.06.2020, ALONG WITH WA.2313/2019, WA.2314/2019 AND WA.76/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.A Nos.76/2020 and connected cases ::6:: J U D G M E N T [W.A Nos.76/2020, 2313/2019, 2314/2019 & 428/2020] (Dated this the 19th day of June, 2020) K.Vinod Chandran, J Two of the aforesaid appeals are from a common judgment of the learned Single Judge (W.A Nos.2313/2019 and 2314/2019). The learned Single Judge after discussing the issue agitated before Court recorded that the writ petitions are disposed of on consent of Counsel following the judgment of the Gujarat High Court in M/s.Amit Cotton Industries through Partner, Veljibhai Virjibhai, Ranipa v. Principal Commissioner of Customs (R/Special Civil Application No.20126/2016 judgment dated 27.06.2019).

W.A No.76/2020 challenge the judgment of the very same learned Single who followed the common decision again in favour of the writ petitioner/respondent.

W.A Nos.76/2020 and connected cases ::7::

The impugned judgment in W.A.428/2020 is by another learned Single Judge, who also followed the common order in the first referred appeals. We find that the impugned judgment in the first referred appeals are disposed of on consent. The learned Standing Counsel submits that in fact there is an appeal from the judgment of the Gujarat High Court which is pending before the Hon'ble Supreme Court. However, consent having been recorded, we are of the opinion that we cannot look into the matter on merits. Leaving any remedy open before the learned Single Judge, we close the writ appeals. No order as to costs. K.VINOD CHANDRAN, Judge T.R RAVI, Judge jma