2019 (5) TMI 1251 - HC - Customs

Applicability of Notification dated 16.2.2019 (Annexure P-8) - Import from Pakistan - Basic Customs Duty @ 200%, Social Welfare Surcharge @ 10% and IGST @ 28% - goods already entered into India on or before 16.2.2019 and bill of entry had already been filed - Release of the goods - HELD THAT - We dispose of the present petition by directing respondent No.2 to take a decision on the representation dated 21.2.2019 (Annexure P-10), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of 15 days from the date of receipt of the certified copy of the order.

Summary

Issues:
1. Applicability of notification dated 16.2.2019 to goods already entered into India before the notification date.
2. Duty levied on goods imported from Pakistan.
3. Representation filed for release of goods without applying the notification.

Analysis:
1. The petitioner filed a writ petition seeking a declaration that the notification dated 16.2.2019 is not applicable to goods already entered into India before that date. The petitioner imported goods from Pakistan, and the bill of entry was filed on 16.2.2019. The government issued a notification on the same day levying duty at a rate of 200% on goods imported from Pakistan. The petitioner had already deposited the assessed amount online before the notification was issued. The petitioner argued that the goods should be released without applying the new notification. The court directed respondent No.2 to decide on the representation submitted by the petitioner within 15 days.

2. The petitioner imported goods from Pakistan, and the customs authorities revised the duty after the issuance of the notification dated 16.2.2019. The duty was revised to include Basic Customs Duty at 200%, Social Welfare Surcharge at 10%, and IGST at 28%, resulting in a total duty of more than 270%. The petitioner had initially paid an amount of Rs. 75,597, but the revised duty was assessed at Rs. 7,65,610. The petitioner moved a representation for the release of goods without applying the new notification, which is pending with respondent No.2.

3. The petitioner sent a representation to respondent No.2 on 21.2.2019, seeking relief from the duty imposed by the notification. However, no action had been taken on the representation. The court, after hearing both parties, disposed of the petition by directing respondent No.2 to decide on the representation within 15 days, following due process and providing an opportunity for the petitioner to be heard.