2021 (9) TMI 1525 - HC - Customs

Validity of N/N. 26/2017- Custom dated 29.06.2017 to the extent amending N/N. 16/2015- Customs dated 01.04.2015 - Validity of Trade Notice 11/2018 dated 30.06.2017 to the extent it is stated therein under Chapter 5 that importers would need to pay IGST - sanction of refund and interest thereon at the appropriate rate after first directing reversal of the entries of utilization of the subject credit and debiting the said amount from credit ledger consequently available with the petitioner or in such other manner as deemed appropriate - HELD THAT - Issue Notice for final disposal making it returnable on 21.10.2021.

Summary

Issues:
Petition to quash Notification No. 26/2017-Custom and Trade Notice 11/2018, seeking refund of Rs. 4,95,90,643/- with interest, ex parte ad-interim relief, costs, and other appropriate reliefs.

Analysis:
The petitioner approached the Court seeking various reliefs, including quashing Notification No. 26/2017-Custom amending Notification No. 16/2015-Customs, and Trade Notice 11/2018 requiring importers to pay IGST. Additionally, the petitioner requested a writ of mandamus for the refund of a specific amount with interest, ex parte ad-interim relief, costs, and any other just relief. The senior advocate, assisted by another advocate, argued that the issue aligns with a previous decision of the Court in the case of M/s. Prince Spintex Pvt. Ltd. vs. Union of India in Special Civil Application No. 20756 of 2018. The Court, after hearing the arguments, decided to issue a notice for final disposal returnable on a specified date.

This judgment involves a significant legal challenge where the petitioner seeks to challenge specific notifications and notices issued by the authorities. The petitioner's plea encompasses multiple aspects, including the quashing of the said notifications and notices, seeking a refund with interest, and requesting various other reliefs. The legal representatives of the petitioner presented arguments citing a previous decision of the Court that they believe supports their case. The Court acknowledged the arguments presented and decided to proceed with the case by issuing a notice for final disposal on a future date, indicating a serious consideration of the matter at hand. The decision to issue a notice for final disposal signifies the Court's intent to thoroughly examine the issues raised by the petitioner and reach a conclusive decision in due course.

In conclusion, the judgment reflects a complex legal battle involving challenges to official notifications and notices, coupled with demands for refunds, specific reliefs, and legal precedents cited by the petitioner's representatives. The Court's decision to proceed with the case by issuing a notice for final disposal demonstrates a commitment to addressing the petitioner's grievances and resolving the matter through a comprehensive legal process.