2007 (9) TMI 368

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....sue of a Writ in the nature of Mandamus, commanding the respondents to forthwith grant and pay a further amount of Rs. 24.60 lakhs to him as and by way of reward-in the statement of the reward case bearing File Nos. C-141-62/97 DIU & 141-04/99 DIU. The appellant-petitioner also claimed interest at the rate of 18% per annum on the remaining sum of Rs. 24.60 lakhs from the date of realisation of the customs duty till payment. 2. The writ petition filed by the petitioner has been dismissed by the learned single Judge with the following observations : "The circular dated 30th March, 1985 on which the claim of the petitioner to reward is based, provides as follows : 'Reward is purely an ex-gratia payment which, subject to the guidelines....

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....Aggrieved by the aforesaid judgment of the learned single Judge dated 18-7-2006 [2007 (214) E.L.T. 326 (Cal.)] the appellant-petitioner has filed the present appeal. 4. We have heard the counsel for the parties. If is not disputed that one Zanen Vastoep Holand imported huge a huge consignment of dredging materials for dredging work in the Hooghly river in the year 1990. The import was allowed without payment of customs duty against a bond whereby the importer undertook to re-export the materials after six months or within such extended period as may be permitted by the Competent Authority. The importer failed and/or neglected to re-export the materials'. This fact, however, was not known to the Customs authorities. On the basis of the in....

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....e consignment imported by sea. The Reward Committee set up at New Delhi comprising the Director General, Central Excise Inspections, Director General, Revenue Intelligence and Chief Commissioner of Central Excise, Kolkata settled the final reward of Rs. 30.00 lakhs in addition to the advance of Rs. 5.00 lakhs which had been paid to him in February 1999. Therefore nothing further remains owing or payable to the petitioner on account of reward money under the Policy of the Government dated 30th of March 1985. 6. We have considered the submissions made by the learned counsel . We are of the opinion that the petitioner is entitled to be paid the reward in accordance with the Policy/Circular dated 30th of March 1985. Paragraph 3.2.1 of the Ci....