2019 (9) TMI 1087 - HC - Customs

Interim order - import of dialyzer used in hospitals for carrying out dialysis - HELD THAT - We admit the appeal and direct expeditious hearing thereof. Since the respondent is represented by learned Counsel, service and issuance of notice of the appeal are dispensed with. Learned advocate-on-record for the appellant is directed to file an informal paper book by 8th November, 2019, serving a copy thereof upon the advocate-on-record for the respondent not later than seven days before the date of hearing of the appeal. All other formalities are dispensed with. List this appeal on 20th November, 2019.

Summary

Issues:
Appeal against judgment allowing writ application challenging import duty circular.

Analysis:
The High Court of Calcutta heard an appeal by the Commissioner of Customs (Port) against a judgment and order passed by a single judge in a writ application. The respondent, an importer of dialyzers for hospitals, had enjoyed nil rate of duty until an intervening circular imposed import duty on the equipment. The respondent's challenge to the circular was successful in the Court below. The Court noted that there was no scope for an interim order as it would amount to allowing the appeal at an interim stage. The Court admitted the appeal and directed an expeditious hearing. Service and issuance of notice of the appeal were dispensed with as the respondent was represented by learned Counsel. The advocate-on-record for the appellant was directed to file an informal paper book by a specified date, with all other formalities being dispensed with. The Court scheduled the appeal for a specific date. The stay application was disposed of without calling for an affidavit, and any allegations in the stay petition were deemed not to be admitted by the respondent.

This judgment dealt with the appeal against a writ application challenging the imposition of import duty on dialyzers. The Court acknowledged the successful challenge by the respondent against the circular that stipulated the duty rate. It emphasized the need for an expeditious hearing of the appeal and made procedural directions regarding the filing of documents and scheduling the appeal. The Court also clarified the status of the stay application, disposing of it without admission of any allegations by the respondent. The judgment reflected the Court's approach to addressing the issues raised in the appeal and ensuring a fair and efficient process for both parties involved in the dispute.