2019 (2) TMI 974 - HC - Customs

Implementation of the order passed by the Commissioner (Appeals) - drawback is permitted also on the National Calamity Contingent Duty of Customs and not treating it to be different than the duty amenable for Section 75 of the Customs Act, 1962 for drawback purpose - Held that - Respondent nos.3 and 4 shall decide the applications and appeals respectively pending before them on the issue filed by the petitioners without any further undue delay or on account of pendency of Tax Appeal No.123 of 2012 and in accordance with law and the same be disposed of preferably within a period of 90 days from the date of receipt of this order - petition disposed off.

Summary

Issues Involved:
Challenge to the implementation of the order passed by the Commissioner (Appeals) regarding drawback, pending appeals and applications due to Tax Appeal No.123 of 2012.

Detailed Analysis:

1. Challenge to Implementation of Commissioner (Appeals) Order:
The petitioners sought writs under Articles 226 and 227 of the Constitution to direct the respondents to implement the Commissioner (Appeals) orders dated 27.07.2010 and 23.01.2012, fixing the brand rate of drawback by including National Calamity Contingent Duty (NCCD) as customs duties. The petition challenged the treatment of NCCD for drawback purposes and the delay in implementing the Commissioner's orders.

2. Pending Appeals and Applications:
Numerous appeals and applications for drawback were kept pending due to Tax Appeal No.123 of 2012, which raised questions regarding the nature of NCCD as a customs duty, the maintainability of appeals on NCCD inclusion for brand rate computation, and the relevance of NCCD to payment of drawback. The petitioners requested directions for deciding these pending applications and appeals independently of the Tax Appeal.

3. Court's Directions:
The respondent Union of India justified the delay in deciding applications and appeals pending Tax Appeal No.123 of 2012. However, the Court emphasized the need to address the pending matters promptly without waiting for the final outcome of the Tax Appeal. The Court directed respondent nos.3 and 4 to decide the applications and appeals within 90 days, irrespective of the Tax Appeal's status, to avoid undue delays and ensure compliance with the law.

4. Final Disposition:
The Court disposed of the petition by providing specific directions for resolving the pending applications and appeals related to the issue of NCCD for drawback calculation. The Court refrained from expressing opinions on the substantial legal questions pending before the authority, focusing solely on expediting the resolution of the pending matters without being influenced by the ongoing Tax Appeal.

This detailed analysis covers the key issues raised in the legal judgment, addressing the challenge to the Commissioner (Appeals) order implementation, the impact of pending appeals and applications due to Tax Appeal No.123 of 2012, the Court's directions to expedite the resolution of pending matters, and the final disposition of the petition while maintaining legal terminology and significant details from the original text.