----------------------- The writ petition is filed for refund of excess amount which was paid as per Ext.P3 order for clearance of a used Toyota car in 2006 from abroad. The appellate authority set aside Ext.P16 order and ordered that refund to be granted to the petitioner as an when petitioner produce the necessary document and other evidences in support of the claim as envisaged under Section 27 of the Customs Act, 1962. The petitioner submits that he has produced all the documents.
2. The petitioner points out Paragraph 11 of of the Counter affidavit. It is stated that certain documents were received including Bill or Entry and TR-6 Challan and signed pre-receipt. It is stated that the petitioner demanded in the letter to send any further communication by the Department to his Mumbai address. Thereafter the petitioner was contacted in the Bombay address since postal authorities returned letter stating that 'address not W.P.(C).No.6477 of 2014
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known'. The Department was unable to refund the amount.
3. The petitioner submits that he is available in Kerala and address is known to the Department. It seems that the petitioner submitted the xerox copies of Bill of Entry and TR-6 Challan and signed pre-receipt.
4. It is submitted by the learned Standing Counsel that petitioner had produced only attested copy of bill of entry and challan.
5. The learned counsel for the petitioner submits that the originals of the Bill of entry and Challan is with the Department and Department can verify the same from their records itself. Admittedly the petitioner is entitled to refund. Therefore the Department shall verify the same from their records. It is to be noted that petitioner has produced Ext.P4, bill of entry and challan. Therefore, further insistence of production Ext.P4 appears to be a technical argument as the respondents have no case that Ext.P4 produced by the petitioner is bogus or fabricated for claiming W.P.(C).No.6477 of 2014
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refund.
6. In view of the above, on producing identity and account details, refund shall be effected to the petitioner within a period of four weeks. It is open for the respondents to verify the veracity of Exts.P4 and copy furnished by the petitioner. Needful shall be done within a period of four weeks from the date of receipt of a copy of this judgment. The petitioner shall appear before the 1st respondent with documents to prove the identity and account details on 24.11.2014.
The writ petition is disposed of as above.
Sd/
A.MUHAMED MUSTAQUE, JUDGE jm/