1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION WRIT WRIT WRIT PETITION PETITION PETITION NO.2183 OF 1993 NO.2183 OF 1993 NO.2183 OF 1993 Century Century Century Enka Limited Enka Limited Enka Limited ...... Petitioners Petitioners Petitioners vs vs vs Union Union Union of India & ors .. of India & ors .. of India & ors .. Respondents Respondents Respondents Mr.R.G.Seth Mr.R.G.Seth Mr.R.G.Seth i.b i.b i.b R.G.Seth & Co for R.G.Seth & Co for R.G.Seth & Co for Petitioners Petitioners Petitioners Mr.A.S.Rao Mr.A.S.Rao Mr.A.S.Rao with with with Ms.Neeta Masurkar for Ms.Neeta Masurkar for Ms.Neeta Masurkar for Respondents Respondents Respondents CORAM CORAM CORAM : Dr.S.Radhakrishnan : Dr.S.Radhakrishnan : Dr.S.Radhakrishnan and and and V.C.Daga, V.C.Daga, V.C.Daga, JJ JJ JJ DATE DATE DATE : : : 27th June, 2007 27th June, 2007 27th June, 2007 P.C. P.C. P.C. 1.1.1. Heard Heard Heard learned counsel for the petitioners learned counsel for the petitioners learned counsel for the petitioners and and and respondents. respondents. respondents. 2.2.2. Perused our Judgment in Writ Petition No.1380 Perused our Judgment in Writ Petition No.1380 Perused our Judgment in Writ Petition No.1380 of of of 1994 1994 1994 dated 29th April, 2004. For reasons stated dated 29th April, 2004. For reasons stated dated 29th April, 2004. For reasons stated inin in the said judgment, pertaining to the very same the said judgment, pertaining to the very same the said judgment, pertaining to the very same petitioner, petitioner, petitioner, following order is passed : following order is passed : following order is passed : . (i) The order dated 27th April, 1994 (i) The order dated 27th April, 1994 (i) The order dated 27th April, 1994 Exhibit Exhibit Exhibit G passed by the Assistant Collector G passed by the Assistant Collector G passed by the Assistant Collector of of of Customs, RO.Cell, Mumbaiis quashed and Customs, RO.Cell, Mumbaiis quashed and Customs, RO.Cell, Mumbaiis quashed and set set set aside. aside. aside. (ii) (ii) (ii) The petitioner’s application for refund The petitioner’s application for refund The petitioner’s application for refund of of of amount of Rs.24,00,891/- is restored to amount of Rs.24,00,891/- is restored to amount of Rs.24,00,891/- is restored to the the the file of Assistant Collector of Customs, file of Assistant Collector of Customs, file of Assistant Collector of Customs, 2 R.O. R.O. R.O. Cell, Mumbai for fresh consideration Cell, Mumbai for fresh consideration Cell, Mumbai for fresh consideration inin in accordance with law. accordance with law. accordance with law. (iii) (iii) (iii) Until the Until the Until the petitioners’ petitioners’ petitioners’ refund refund refund application application application is decided afresh by the is decided afresh by the is decided afresh by the Assistant Assistant Assistant Collector of Customs, R.O.Cell, Collector of Customs, R.O.Cell, Collector of Customs, R.O.Cell, Mumbai Mumbai Mumbai and for a period of twelve weeks and for a period of twelve weeks and for a period of twelve weeks thereafter thereafter thereafter the Bank Guarantee and the the Bank Guarantee and the the Bank Guarantee and the personal personal personal bond furnished by the petitioners bond furnished by the petitioners bond furnished by the petitioners pursuant pursuant pursuant tothe interim order dated 3rd tothe interim order dated 3rd tothe interim order dated 3rd August, August, August, 1994 shall be kept alive by the 1994 shall be kept alive by the 1994 shall be kept alive by the petitioners. petitioners. petitioners. (iv) (iv) (iv) In case the petitioners ’refund In case the petitioners ’refund In case the petitioners ’refund aplication aplication aplication is ultimately rejected the is ultimately rejected the is ultimately rejected the petitioners petitioners petitioners shall be liable to pay interest shall be liable to pay interest shall be liable to pay interest atatat the rate of 8 % per annum from the date the rate of 8 % per annum from the date the rate of 8 % per annum from the date of of of withdrawal withdrawal withdrawal of the amount as per the order of the amount as per the order of the amount as per the order dated dated dated 3rd August 1994 until such payment is 3rd August 1994 until such payment is 3rd August 1994 until such payment is made. made. made. The The The respondents shall also be respondents shall also be respondents shall also be entitled entitled entitled to encash the Bank guarantee and to encash the Bank guarantee and to encash the Bank guarantee and enforce enforce enforce the personal bond in the event the the personal bond in the event the the personal bond in the event the refund refund refund application is rejected. application is rejected. application is rejected. (V.C.Daga, (V.C.Daga, (V.C.Daga, J) J) J) (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, J) J) J) 3