TaxTMI 
TaxTMI 
2021 (7) TMI 401
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.... business including the generation of electricity through means of renewable sources. The petitioners regularly imports various goods including goods such as 'Solar Panels'. The present petitions pertain to imports of Solar Panels made by the petitioners during the period 2017- 2018. 3. The learned counsel for the petitioners strenuously contended that the maintainability of the writ petitions is the core point, which is to be decided in these writ petitions. Once the writ petitions are maintainable, then the direction as sought for is to be granted, in view of the Detention Certificate already issued by the Customs authorities, which is binding on the third respondent, pursuant to the Handling of Cargo in Customs Areas Regulations, 2009. 4. The learned counsel for the petitioners reiterated by stating that the issue regarding the maintainability has been elaborately considered by this Court in the case of Vanathi Exports Private Limited Vs. Commissioner of Customs (Exports), Chennai, reported in (2020) 374 E.L.T.490 (Mad) and this Court held that the writ petition in such circumstances are maintainable with reference to the Detention Certificate issued for the purpose of....
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....t that the third respondent had already considered grounds raised by the writ petitioners and a reply was communicated on 12.02.2020. The reply was issued pursuant to the legal notice issued by the petitioners to the third respondent on 10.12.2019. Thus, the grievances of the writ petitioners are considered and reasons were also furnished. 7. The learned counsel for the petitioners is of an opinion that the third respondent has no option, but to reject the refund in view of Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009. The said Regulation contemplates that "Subject to any other law for the time being in force, shall not charge any rent or demurrage on the goods seized or detained or confiscated by the Superintendent of Customs." Therefore, there is no discretion to be exercised by the third respondent in the matter of refund of the amount collected. Once Detention certificate issued by the competent customs authority, then the Service Provider is duty mandate to refund the amount and therefore, they have no option to reject the claim of the writ petitioners for refund of the amount collected. 8. The learned counsel for the petitioners concluded b....
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....age and in the present cases, beyond rent and damage, the freight charges, transportation charges and other charges are also involved and therefore, complete adjudication is essential for the purpose of arriving a conclusion. As far as the Detention Certificate is concerned, the amount of refund or the disputed facts are not adjudicated and therefore, the mere Detention certificate would not provide a cause for the petitioners to maintain the writ petitions and therefore, the petitioners cannot adjudicate the disputed facts and in the event of any such grievances, it is for the petitioners to approach the competent Civil Court of law for resolving the disputes with reference to the documents, terms and conditions as well as the contractual obligation between the parties i.e., the petitioners and the third respondent in the present cases. 11. Considering the arguments as advanced by the respective learned counsels appearing on behalf of the parties to the lis, this Court is of the considered opinion that Regulation 3 of the Handling of Cargo in Customs Areas Regulations, 2009 states that "these regulations shall be applicable to the handling of imported and export goods in ports, a....
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.... be considered from the date of filing of Bill of Entry till the date of clearance of the cargo." 15. Thus, this Court has to examine the nature of the certificate issued by the Customs authorities under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009. Definition of a certificate is that 'a document containing a certified statement especially as to the truth of something specifically a document certifying that one has fulfilled the requirements.' 16. Therefore, the certificate issued under Regulation 6(1)(l) is to be construed for the purpose of eligibility for claiming refund pursuant to the conditions stipulated in Regulation 6(1)(l). In other words, the Customs authorities certified that the importer or exporter is eligible to claim refund, if any excess rent or demurrage is paid with reference to Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009. 17. The next question would be, whether issuance of a certificate would provide a cause for seeking the relief of refund directly under Article 226 of the Constitution of India. 18. Perusal of the certificate in the present writ petitions issued by the Customs Auth....
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....all these facts and circumstances deserves an adjudication and the issues disputed are to be resolved and then only the question of refund would arise. 21. For example, a mere certificate in any circumstances, would not be a ground to claim refund directly from the Customs Cargo Service Provider. For all purposes, the authorities issued such certificate, enabling the exporter or importer to claim refund or otherwise in accordance with Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009. 22. The Regulations contemplates responsibilities of Customs Cargo Service Provider. Thus, the Service Provider is duty bound to follow the provisions of the Act as well as the Regulations scrupulously. While adhering to the provisions of the Act as well as the Regulations, the disputed facts between the parties based on certain contracts are to be adjudicated before the proper forum and such an elaborate adjudication cannot be done by the High Court in a writ proceedings. 23. Roving Enquiry cannot be conducted in a writ proceedings. Verification and scrutinization of original records and evidences are imminent. In the absence of any such scrutinization, inspection or e....
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....im refund under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 and all further adjudications or disputes with the Customs Cargo Service Provider is to be undertaken by approaching the competent forum and certainly, not a writ proceedings. 27. The direction sought for in the writ petitions to direct the second respondent, to direct the third respondent to make refund is coined with an idea to overcome the maintainability of writ petitions. Thus, the prayer as such cannot be granted, in view of the fact that the second respondent has already issued a Detention Certificate, which is to be construed as eligible for the purpose of claiming refund from the third respondent. This apart, the third respondents are Private party and no relief can ordinarily be entertained in a writ proceedings. Undoubtedly, the Apex Court and the High Court in certain writ petitions, issue orders against the Private parties only in certain circumstances, where public interest and public duties are involved. 28. All the writ petitions are maintainable. High Courts will not dismiss any writ petition as not maintainable. However, the entertainability of a writ petition with ref....