WIn Laboratories Ltd. and anr. Vs. Union of India (Uoi) and ors.

WIn Laboratories Ltd. and anr. vs Union of India (Uoi) and ors.

Type Court Judgment Court Mumbai Decided Sep 01, 1992

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Citation: sooperkanoon.com/364441
Court: Mumbai High Court
Judge: S.P. Kurdukar and ;A.V. Savant, JJ.
Decided On: Sep 01, 1992
Case Number: Writ Petition No. 1801 of 1992
Subject: Customs

Case Summary

AI-generated summary - not the official court judgment text.

Covered matter - Bombay High Court in Solar Pesticides Ltd. V. Union of India--Revenue to refund amount by 21.9.1992. Petitioners to furnish bond. - - 3,85,1381- to the petitioners on or before 21st September 1992. In case respondents fail to refund the said amount, they shall pay interest thereon at the rate of ...

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

WIn Laboratories Ltd. and anr.

Respondent

Union of India (Uoi) and ors.

Legal References

Reported In: 1993(47)LC178(Bombay)

Excerpt

covered matter - bombay high court in solar pesticides ltd. v. union of india--revenue to refund amount by 21.9.1992. petitioners to furnish bond. - - 3,85,1381- to the petitioners on or before 21st september 1992. in case respondents fail to refund the said amount, they shall pay interest thereon at the rate of 18% per annum until the amount is paid.order1. rule returnable forthwith. mr. presswala waives service for the respondents. by consent petition placed on board and called out for hearing.2. since the controversy raised in this petition is covered by the decision of this court in solar pesticides pvt. ltd. v. union of india : 1992(57)elt201(bom) no affidavit-in-reply is necessary.3. in view of the law settled by this court as also followed by the madras high court in the reported decision in indo-swiss synthetic gem mfg. co. ltd. v. collector of customs : 1992(59)elt345(mad) rule in this petition is made absolute in terms of prayers (a) and (b) excluding the bracketed portion in red pencil.4. the respondents to refund rs. 3,85,1381- to the petitioners on or before 21st september 1992. in case respondents fail to refund the said amount, they shall pay interest thereon at the rate of 18% per annum until the amount is paid. the 2nd petitioner through their counsel undertakes to this court to furnish a bond in favour of the 2nd respondent securing amount of refund. this bond is directed to be executed on the footing that the issue involved in this petition is pending before the supreme court. bond to remain in force until disposal of the pending proceeding before the supreme court. liberty to the petitioners to apply to the assistant collector. the refund of the aforesaid amount and execution of the bond to be carried out simultaneously. undertaking accepted.5. certified copy of the order if applied for, to be furnished within one week.

Full Judgment

ORDER

1. Rule returnable forthwith. Mr. Presswala waives service for the respondents. By consent petition placed on board and called out for hearing.

2. Since the controversy raised in this petition is covered by the decision of this Court in Solar Pesticides Pvt. Ltd. v. Union of India : 1992(57)ELT201(Bom) no affidavit-in-reply is necessary.

3. In view of the law settled by this Court as also followed by the Madras High Court in the reported decision in Indo-Swiss Synthetic Gem Mfg. Co. Ltd. v. Collector of Customs : 1992(59)ELT345(Mad) rule in this petition is made absolute in terms of prayers (a) and (b) excluding the bracketed portion in red pencil.

4. The respondents to refund Rs. 3,85,1381- to the petitioners on or before 21st September 1992. In case respondents fail to refund the said amount, they shall pay interest thereon at the rate of 18% per annum until the amount is paid. The 2nd petitioner through their Counsel undertakes to this Court to furnish a bond in favour of the 2nd Respondent securing amount of refund. This bond is directed to be executed on the footing that the issue involved in this petition is pending before the Supreme Court. Bond to remain in force until disposal of the pending proceeding before the Supreme Court. Liberty to the petitioners to apply to the Assistant Collector. The refund of the aforesaid amount and execution of the bond to be carried out simultaneously. Undertaking accepted.

5. Certified copy of the order if applied for, to be furnished within one week.

Same Court & Year Mumbai · 1992 Same Parties WIn Laboratories Ltd. and anr. vs Union of India (Uoi) and ors. Same Subject Customs Same Judge S.P. Kurdukar and ;A.V. Savant, JJ.

Customs