Hi-Care Gloves PVT. LTD vs. The Assistant Commissioner Of Customs

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 22ND DAY OF MARCH 2018 / 1ST CHAITHRA, 1940 WP(C).No. 8981 of 2018 PETITIONER: HI-CARE GLOVES PVT. LTD, MARANGATTUPALLY, KOTTAYAM DISTRICT, PIN-686 635, REPRESENTED BY ITS MANAGING DIRECTOR, MR.JOHNS ALEXANDER, AGED 50 YEARS, S/O. ALEXANDER, NEERAKKAL HOUSE KOOTHATTUKULAM POST, ERNAKULAM. BY ADV.SRI.JOHN MATHEW (THEREZHATH) RESPONDENTS: 1. THE ASSISTANT COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, KOTTAYAM DIVISION, V PUBLISHERS BUILDING, SREENIVASA IYER ROAD, KOTTAYAM DISTRICT,PIN-686001. 2. THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX & CUSTOMS, C.R. BUILDING, I.S. PRESS ROAD, ERNAKULAM, PIN - 686 018, PRESENTLY LOCATED AT OFFICE OF THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, P.B No.13, I.C.E BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695 001. 3. SUPERINTENDENT OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, PALA RANGE, 3RD FLOOR, MAREENA TOWER, KATTAKAYAM ROAD, PALA, KOTTAYAM DISTRICT, PIN - 686 575. 4. THE MANAGER, VIJAYA BANK, THODUPUZHA BRANCH, KALLEL SHOPPING COMPLEX, SH 40, THODUPUZHA, PIN - 685 584. 5. THE MANAGER, AXIS BANK, PALA BRANCH, NEAR KOTTARAMATTOM BUS STAND, PALA, KOTTAYAM DISTRICT, PIN - 686 575. 6. THE MANAGER, AXIS BANK, THODUPUZHA BRANCH, DOOR No.X/72, A&B, RUBBER MARKETING SOCIETY BUILDING, OPPOSITE MINI CIVIL STATION, IDUKKI DISTRICT, PIN - 685 584. WP(C).No. 8981 of 2018 (W) 7. THE MANAGER, STATE BANK OF INDIA, MARANGATTUPILLI BRANCH, PALA MARANGATTUPILLI KOZHA ROAD, MARANGATTUPILLI, KOTTAYAM DISTRICT, PIN - 686 635. R7 BY SRI.T.SETHUMADHAVAN (SENIOR ADVOCATE). R7 BY ADV. SRI. JAYESH MOHAN KUMAR, SC, STATE BANK OF TRAVANCORE. R1-R3 BY ADV. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS R1-R3 BY SRI.SASTHAMANGALAM AJITHKUMAR. R4 BY SRI.SAIJO HASSAN, SC, VIJAYA BANK. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8981 of 2018 (W) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE RESOLUTION DATED 13/03/2018 PASSED BY THE PETITIONER COMPANY EXHIBIT P2 THE TRUE COPY OF THE NOTICE O.C.NO.160/2016 DATED 7/4/2016 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P3 THE TRUE COPY OF THE DEMAND NOTICE NO.O.C.322/2016 DATED 11/7/2016 ISSUED BY 3RD RESPONDENT TO THE PETITIONER EXHIBIT P4 THE TRUE COPY OF THE LETTER BEARING NO.OC.667/2016 DATED 26/12/16 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P5 THE TRUE COPY OF THE NOTICE DATED 9/1/2017 ISSUED BY THE GOVERNMENT TO THE 4TH RESPONDENT EXHIBIT P6 THE TRUE COPY OF THE ORDER DATED 10/2/2017 PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.4393/2017. EXHIBIT P7 THE RELEVANT COPY OF THE RECEIPT DATED 08/03/2017 ISSUED BY THE AXIS BANK ACKNOWLEDGING THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER EXHIBIT P7(a): THE RELEVANT COPY OF THE RECEIPT DATED 10.04.2017 ISSUED BY THE AXIS BANK ACKNOWLEDGING THE PAYMENT OF RS.1.05,000/-BY THE PETITIONER EXHIBIT P7(b) THE RELEVANT COPY OF THE RECEIPT DATED 10/05/2017 ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER. EXHIBIT P7(c) THE RELEVANT COPY OF THE RECEIPT DATED 09/06/2017 ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING THE PAYMENT OF RS.5,000/-BY THE PETITIONER. EXHIBIT P7(d) THE RELEVANT COPY OF THE RECEIPT DATED 09/06/2017 ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING THE PAYMENT OF RS.1,00000/-BY THE PETITIONER. EXHIBIT P7(e) THE RELEVANT COPY OF THE RECEIPT DATED 11/07/2017 ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER. EXHIBIT P7(f) THE RELEVANT COPY OF THE RECEIPT DATED 10/08/2017 ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING THE PAYMENT OF RS.1,04,000/-BY THE PETITIONER. EXHIBIT P7(g) THE RELEVANT COPY OF THE RECEIPT DATED 08/09/2017 ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER. WP(C).No. 8981 of 2018 (W) EXHIBIT P7(h) THE RELEVANT COPY OF THE RECEIPT DATED 03/11/2017 ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER. EXHIBIT P7(i) THE RELEVANT COPY OF THE RECEIPT DATED 21/12/2017 ISSUED BY STATE BANK OF INDIA ACKNOWLEDGING THE PAYMENT OF RS.1,05,000/-BY THE PETITIONER. EXHIBIT P8: TRUE COPY OF THE COMPLAINT DATED 07/03/2018 LODGED BY THE PETITIONER COMPANY BEFORE THE MARANGATTUPALLY POLICE STATION EXHIBIT P9: TRUE COPY OF THE NOTICES BEARING NO.ARC-OC NO.22-24/2018 DATED 09/02/2018 ISSUED BY THE 4TH RESPONDENT WITH RESPECT TO THE ACCOUNTS MAINTAINED BY THE PETITIONER COMPANY EXHIBIT P9(a): TRUE COPY OF THE NOTICE DATED 16/02/2018 ISSUED BY THE RESPONDENTS 5 AND 6 BANKS TO THE PETITIONER COMPANY EXHIBIT P9(b): THE TRUE COPY OF THE NOTICE NO.RM/III/KTM DATED 06/03/2018 ISSUED BY THE 7TH RESPONDENT TO THE PETITIONER COMPANY. EXHIBIT P10: THE TRUE COPY OF THE RECEIPTS BEARING NO.50001 DATED 21/02/2018 ISSUED BY THE INDIAN OVERSEAS BANK ACKNOWLEDGING THE PAYMENT OF THE OUTSTANDING DUE AMOUNT OF RS.1,05,000/-(RUPEES TWO LAKHS TEN THOUSAND ONLY)BY THE PETITIONER COMPANY. EXHIBIT P10(a): THE TRUE COPY OF THE RECEIPTS BEARING NO.50002 DATED 21/02/2018 ISSUED BY THE INDIAN OVERSEAS BANK ACKNOWLEDGING THE PAYMENT OF THE OUTSTANDING DUE AMOUNT OF RS.1,05,000/-(RUPEES TWO LAKHS TEN THOUSAND ONLY)BY THE PETITIONER COMPANY. EXHIBIT P11: THE TRUE COPY OF THE NOTICE BEARING NO.C-NO.IV/16/04/2018 GST-TECH DATED 06/03/2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER COMPANY. RESPONDENT'S EXHIBITS: NIL. // True Copy // P.S to Judge. smp A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.8981 of 2018 ------------------------------------ Dated this the 22nd day of March, 2018