Recovery of Demands pending Stay Applications - CBEC Circular No. 967/2013 and recovery stayed:

IN THE HIGH COURT OF MADRAS

WP MP No.1509 & 1510 of 2013
WP No.2 & 2 of 2013

M/s SYMRISE PVT LTD
REP BY ITS HEAD - LOGISTICS, CHENNAI

Vs

1) UNION OF INDIA, REP BY REVENUE SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI
2) THE CHAIRMAN THE CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI
3) THE COMMISSIONER OF CUSTOMS (APPEALS), CHENNAI
4) THE ASSISTANT COMMISSIONER OF CUSTOMS, CHENNAI

R Sudhakar, J

Dated: January 21, 2013

Appellant Rep by: Mr Hari Radhakrishnan
Respondent Rep by: Mr V Sundareswaran

CE - Recovery of Demands pending Stay Applications - CBEC Circular No. 967/2013 and recovery stayed:

JUDGEMENT

Per: R Sudhakar:

Writ Petitions under Article 225 of the Constitution of India praying that in these circumstances stated therein and in the respective affidavits filed therewith the High Court will be pleased to

(i) Issue any writ or order or direction most particular in the WRIT OF CERTIORARI and call for the records pertaining to the impugned Circular No.967/01/2013-CX dated 01.01.2013 in F.No.208/36/2012-CX.6 issued by the 2 nd respondent and quash the same or issue any other writ or order or direction as this Hon'ble Court may deem fit (in WP. No.1509/2013);

(ii) Issue any writ or order or direction most particular in the WRIT OF CERTIORATI and call for the records pertaining to the NOTICE DATED 09.01.2012 in F.NO.S.MISC.237/2011-12-GR.2 ISSUED BY THE 4 TH RESPONDENT and quash the same or issue any other writ or order or direction as this Hon'ble Court may deem fit (in WP. No.1510/2013);

(iii) Stay the operation of the impugned Circular No.967/01/2013-CX dated 01.01.2013 in F.No. 208/36/2012-CX.6 issued by the 2 nd respondent (in MP. No.2/2013 in WP No.1509/2013);

(iv) Stay the operation of the impugned Notice dated 09.01.2013 in F. No. S. MISC.237/2011-12-GR.2 issued by the 4th respondent (in WP No.2/2013 in WP No.1510/2013) pending disposal of the above WP. Nos.1509 & 1510/2013 respectively.

Order: These petitions coming on for orders upon perusing the petitions and the respective affidavits filed in support thereof and upon hearing the arguments of M/s. Hari Radhakrishnan, Advocate for the petitioner in both the petitions and of M/s. V. SUNDARESWARAN, Advocate taking notice on behalf of the respondents in all the petitions the court made the following order:-

Mr. V. Sundareswaran, learned counsel takes notice on behalf of the Department and seeks time to get instructions.

2. The petitioner challenges the Circular No.967/01/2013-CX dated 01.01.2013 and the consequential notice for recovery dated 09.01.2013 in the writ petitions. An appeal has been filed to the third respondent, the Commissioner of Customs (Appeals) on 22.12.2011 along with the stay application and no hearing has been granted so far. In the meanwhile, recovery notice has been issued on 09.01.2013 based on the impugned Circular dated 01.01.2013. despite filing of the stay application, the direction for recovery makes it mandatory for the authority to recover the amount within a period of 30 days after the filing of the appeal even if there is a stay application pending and has not been disposed of. The plea taken is that the proviso to section 129-E of the Customs Act does not specify any time limit. In such view of the matter, it is pleaded that the circular overreaches the provisions.

3. In view of the above, post the matter on 31.01.2013. There will be an order of interim stay till then.

Post along with WP. No.1562/2013