2019 (4) TMI 452 - HC - Customs

Import of goods from Pakistan - Benefit of concessional rate of duty - Applicability of Notification dated 16.2.2019 - goods already entered into India on or before 16.2.2019 and bill of entry had already been filed - Release of goods - petitioner prayed that liberty be granted to the petitioner to file a detailed and comprehensive representation before the appropriate authority by incorporating the grievance as raised in the present writ petition - Held that - The present petition disposed off by granting liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas as raised in the present writ petition before the appropriate authority.

Summary

Issues:
1. Applicability of notification dated 16.2.2019 to goods already entered into India before the notification date.
2. Challenge against the revised duty assessment by the Customs Authorities.
3. Prayer for liberty to file a detailed representation before the appropriate authority.

Analysis:

Issue 1: Applicability of Notification
The petitioner sought a declaration that the notification dated 16.2.2019 was not applicable to goods already entered into India before that date. The petitioner imported goods from Pakistan, with the goods arriving in Indian Territory on 16.2.2019. The petitioner argued that the bill of entry had already been filed before the notification date. The Central Government had decided to increase Basic Customs Duty on goods from Pakistan due to the Pulwama attack, leading to a revised duty assessment. The petitioner contended that the original duty amount was significantly lower than the revised duty, which was assessed at a rate exceeding 270%. The petitioner's plea was centered around releasing the goods without applying the increased duty rates.

Issue 2: Challenge Against Revised Duty Assessment
The Customs Authorities revised the duty assessment post the notification, charging significantly higher rates compared to the original assessment. The petitioner challenged this revision, highlighting the substantial increase in duty amount from the originally assessed ?2,59,463/- to the revised ?74,12,297/-. The petitioner argued against the imposition of the increased duty rates, emphasizing the impact of the revised assessment on the cost implications for the imported goods. The petitioner sought relief from the court to address the disparity in duty amounts and to release the goods without the application of the revised rates.

Issue 3: Prayer for Liberty to File Representation
The counsel for the petitioner requested permission to file a detailed representation before the appropriate authority, incorporating the grievances raised in the writ petition. The court granted the petitioner the liberty to submit a comprehensive representation within 15 days from the date of receiving the order. It directed the authority to decide on the representation expeditiously and in accordance with the law, ensuring a fair opportunity for the petitioner to present their case. The court refrained from expressing any opinion on the merits of the case but emphasized the importance of due process in addressing the petitioner's concerns.

In conclusion, the judgment addressed the issues of the applicability of the notification, the challenge against the revised duty assessment, and the prayer for liberty to file a detailed representation. The court granted the petitioner the opportunity to present their case before the appropriate authority and directed a timely and fair decision on the representation.