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2021 (2) TMI 696 - HC - GSTRefund of the IGST paid - some doubt as regards the E-way bill - Jurisdiction of respondent to inquire with the writ applicant - export of the goods under the provisions of the Customs Act - HELD THAT - Prima facie, Mr. Uchit Sheth, the learned counsel appearing for the writ applicant is right in his submission that once the E-way bill is generated, the export cannot be disputed. If there is any doubt as regards the export of the goods, it is for the customs authority to take up the issue. Why should the respondent No.2 meddle into the affairs and jurisdiction of the Customs Authority. It has also been brought to our notice that the goods to be exported were detained by the Customs Authority at the instance of the respondent No.2, but later, such goods were permitted to be cleared and those were actually exported. We would like to hear the Customs Authority also in this regard. We ask Mr. Sheth, the learned counsel appearing for the writ applicant to implead The Deputy Commissioner of Customs, Air Cargo Complex, Old Airport, Ahmedabad as the respondent No.3. The cause title be amended accordingly. Notice to the newly added party respondent No.3, returnable on 23.02.2021. The matter shall be heard finally on 23.02.2021. Notify the matter on top of the Board on the next date of hearing.
Issues Involved:
Jurisdiction of respondent No.2 under Customs Act, inquiry regarding export of goods, doubt regarding E-way bill, interference in Customs Authority's jurisdiction, detention and clearance of goods, addition of Deputy Commissioner of Customs as respondent, prevention of harassment to writ applicant. Jurisdiction of Respondent No.2 under Customs Act: The court questioned the authority of respondent No.2 to inquire about the export of goods under the Customs Act. The respondent's actions, including informing Customs Authority not to process IGST refund, raised concerns. The court emphasized that if there are doubts about goods' export, it falls under the Customs Authority's purview, not respondent No.2's. The respondent's interference in Customs matters was highlighted, especially regarding the detention and subsequent clearance of goods for export. Doubt Regarding E-way Bill: The court noted the respondent's doubt regarding the E-way bill and the intention to interrogate the writ applicant on this issue. However, the court leaned towards the writ applicant's counsel's argument that once the E-way bill is generated, the export should not be disputed. The court emphasized that Customs Authority should handle any concerns about the export process, questioning the need for respondent No.2's involvement in such matters. Interference in Customs Authority's Jurisdiction: The court expressed dissatisfaction with respondent No.2's actions and emphasized that Customs Authority should handle issues related to export of goods. The court decided to involve the Deputy Commissioner of Customs as respondent No.3 to hear their perspective on the matter. This step aimed to clarify the roles and prevent unauthorized interference in Customs matters by respondent No.2. Detention and Clearance of Goods: The court highlighted the incident where goods intended for export were initially detained by Customs Authority at the respondent No.2's behest but were later cleared and successfully exported. This sequence of events raised questions about the legitimacy of the detention and the subsequent clearance process. The court decided to involve the Customs Authority to provide clarity on the detention and clearance of goods. Addition of Deputy Commissioner of Customs as Respondent: To ensure a comprehensive hearing and gather all relevant perspectives, the court directed the writ applicant's counsel to implead the Deputy Commissioner of Customs as respondent No.3. This addition aimed to bring in the Customs Authority's viewpoint and expertise on the export-related matters under discussion. Prevention of Harassment to Writ Applicant: The court issued a directive to prevent any undue harassment to the writ applicant until the matter is heard finally. The court specified that the writ applicant should not be summoned by respondent No.2 in any manner until the scheduled hearing date. This directive aimed to protect the writ applicant's rights and prevent any unnecessary disturbances during the legal proceedings. This detailed analysis of the judgment from the Gujarat High Court covers the various issues involved, the court's observations, and the actions taken to ensure a fair and thorough examination of the case related to the export of goods under the Customs Act.
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