2018 (4) TMI 278 - HC - GST

Clearance of the raw material imported under the Advance Authorizations ( AAs ) - Petitioner was compelled to pay the IGST - Held that - To facilitate the communication and implementation of the order, the Central Board of Excise and Customs ( CBEC ) is impleaded as the Respondent No.4. A copy of this order along with the earlier order dated 11th September, 2017 2017 (9) TMI 674 - DELHI HIGH COURT will be delivered to the CBEC forthwith for further communication by the CBEC to all the Commissionerates with the clear direction that the order dated 11th September 2017 of this Court should be complied with - application disposed off.

Summary

Issues:
1. Impleadment application for W.P.(C) 6534/2017
2. Clearance of raw material under Advance Authorizations without payment of IGST
3. Communication of imports list to Customs Commissionerates
4. Impleadment of Central Board of Excise and Customs as Respondent No.4

Analysis:
1. The judgment pertains to an impleadment application in W.P.(C) 6534/2017. The Petitioner wrote letters to Customs Authorities at various locations regarding Advance Authorizations (AAs) issued on specific dates, seeking clearance of raw material without paying IGST. Despite providing evidence of IGST payments, the Customs Commissionerates did not allow clearance, leading the Petitioner to deposit IGST for one consignment. The Respondent's counsel agreed to communicate the list of imports against valid AAs issued before 1st July, 2017, to the Customs Commissionerates upon receiving it from the Petitioner.

2. The judgment directs the impleadment of the Central Board of Excise and Customs (CBEC) as Respondent No.4 to facilitate communication and implementation of the court's order. The CBEC is tasked with ensuring compliance with the court's order dated 11th September 2017 by directing all Commissionerates accordingly. The Respondent's counsel undertakes to inform both the CBEC and Customs Commissionerates about the court's directives for compliance.

3. The impleadment application is disposed of with the mentioned terms, and the main case, W.P.(C) 6534/2017, is scheduled for listing on 22nd February 2018. Additionally, a copy of the order is to be provided promptly under the Court Master's signature for necessary action. The judgment effectively addresses the issues raised by the Petitioner regarding the clearance of goods under AAs and sets a framework for communication and compliance with court orders by the concerned authorities.