Page No.# 1/3 GAHC010051012025 2025:GAU-AS:4469 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1554/2025 SEEMA TRADING REP. BY ANIL DIXIT, AGE 41 YRS, S/O- RISHI KUMAR DIXIT, PLOT NO-21, KAREEMGANJ, KRISHNAPURI COLONY , GARIPEER KHA, THAKURGANJ, LUCKNOW-226003 VERSUS THE COMMISSIONER OF CUSTOMS (PREVENTIVE) SHILLONG 11 M.G ROAD, NER, SHILLONG 793001, MEGHALAYA 2:THE ADDL. COMMISSIONER OF CUSTOMS (PREVENTIVE) SHILLONG 11 M.G ROAD NER SHILLONG 793001 MEGHALAY Advocate for the Petitioner : MS S S ZIA, Advocate for the Respondent : SC, CUSTOMS, BEFORE HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY ORDER Date : 09.04.2025 Heard Ms. S S Zia, learned counsel for the petitioner and Mr. Page No.# 2/3 S.C. Keyal, learned standing counsel, Customs appearing for the respondents. The petitioner is aggrieved by inaction on the part of the respondent authorities to take consequential action in terms of the final order dated 11.05.2023, passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata in Customs Appeals (Customs Appeal No.75867/2021, Custom Appeal No.75868/2021 and Custom Appeal No.75869/2021). It is the contention of the petitioner that the determination made by the appellate tribunal was also upheld by the Division Bench considering the litigation policy of the state. This court requested Mr. S.C. Keyal, learned standing counsel, Customs to complete his instructions. Accordingly, Mr. Keyal has produced a refund order No.04/2024- 25 which goes to show that the refund is to be made to the petitioner. Such order is dated 24.03.2025. It is seen that the order of the Appellate Tribunal is dated 11.05.2023 and order of the Division Bench upholding such decision as recorded hereinabove is dated 28.02.2024 and Customs authorities took such a long period to pass the order of refund which is dated 25.03.2025. Be that as it may, as the grievance of the petitioner is redressed, this writ petition stands closed, however, it is made clear that the refund be made forthwith to the account of the petitioner and not beyond seven days from today. The petitioner shall provide the necessary details to the authorities in this regards for compliance of this order. Page No.# 3/3 This disposes the writ petition. JUDGE Comparing Assistant