IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WP(C).No. 28361 of 2011(U) -------------------------------------- PETITIONER: ------------------- THE KERALA MINERALS & METALS LTD., SANKARAMANGALAM, CHAVARA, KOLLAM, KERALA - PIN - 691 583, REPRESENTED BY ITS COMPANY SECRETARY. BY ADVS. SRI.E.K.MADHAVAN, SMT.P.VIJAYAMMA, SRI.V.KRISHNA MENON. RESPONDENT: ---------------------- ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER OF CUSTOMS, AIR CARGO COMPLEX, SHANGHUMUGHOM, THIRUVANANTHAPURAM - 695 008. BY SRI. THOMAS MATHEW NELLIMOOTTIL, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.28361/2011-U: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE ORDER DTD. 09/07/2007 ISSUED BY THE DEPUTY COMMISSIONER OF CUSTOMS. EXT.P.2: COPY OF THE ORDER DTD. 13/09/2010 ISSUED BY THE COMMISSIONER (APPEALS). EXT.P.3: COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER. EXT.P.4: COPIES OF STAY PETITION SUPPORTED BY AFFIDAVIT. EXT.P.5: COPY OF THE LETTER NO. VIII/22/07/2007/ACC/1376 DTD. 10/10/2011 ISSUED BY THE RESPONDENT. EXT.P.6: COPY OF THE LETTER DTD. 17/10/2011 OF THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. ANTONY DOMINIC, J. ---------------------------------------------------- W.P.(C) No. 28361 OF 2011 ----------------------------------------------------- Dated this the 25th day of October, 2011 J U D G M E N T Petitioner submits that Ext.P1 order was passed by the first respondent, holding that an amount of Rs.1,61,91,000/- is due from them, together with interest. Against this order the petitioner filed an appeal before the Appellate Commissioner which was rejected by Ext.P2 order. Aggrieved by these orders, petitioner filed Ext.P3 appeal and Ext.P4 stay petition before the Customs and Service Tax Appellate Tribunal, Bangalore. The appeal and the stay petition are pending. At this stage, respondent issued Ext.P5 notice threatening with recovery. It is in these circumstances this writ petition is filed seeking a direction to the respondent to keep in abeyance the recovery proceedings pursuant to Ext.P5. 2. I heard the learned counsel for the petitioner and also the learned Standing Counsel for the respondent. W.P.(C) No. 28361 OF 2011 :2 : Having regard to the pendency of the appeal and the stay petition before the Tribunal, I am inclined to think that at this stage recovery is premature. Therefore I dispose of the writ petition with the following directions. 3. That the respondent will keep in abeyance Ext.P5, for a period of 6 weeks from today and in the mean time it will be open to the petitioner to move the Appellate Tribunal and seek early orders on Ext.P4 stay petition or Ext.P3 appeal filed by the petitioner. Petitioner to produce a copy of this judgment along with a copy of this writ petition before the concerned authority for compliance. ANTONY DOMINIC, JUDGE ul/-