2024 (2) TMI 323 - HC - Customs

Seeking review/recall of order - Error apparent on the face of record or not - rate of duty as on the date of import - seeking quashing of the custom Notification dated 15.01.2003, whereby the respondent had sought to charge duty at the rate of 100 % of the value of the goods i.e. fresh garlic. As per the petitioner, the duty payable was only 30% - HELD THAT - In view of the Office Memorandum dated 28.02.2011 read with Office Memorandum dated 02.02.2024, it is clear that the import made by the petitioner was deemed to be exempted from so much of custom duty as is excess of 30 % ad valorem. Accordingly, there is an error apparent on the face of the record. Consequently, the order dated 19.07.2018 is recalled. The writ petition is restored to its original number. Petition disposed off.

Summary

Issues involved: Review/recall of order dated 19.07.2018 regarding custom duty rate on fresh garlic import.

Details of the Judgment:

1. The petitioner sought review/recall of the order dated 19.07.2018, which disposed of the petition and held that the rate of duty as on the date of import would cover the case.

2. The petitioner had filed a writ petition to quash a custom Notification dated 15.01.2003, which sought to charge duty at 100% of the value of fresh garlic, while the petitioner argued that the duty payable was only 30%.

3. The original petition was disposed of on 19.07.2018, stating that there were no exceptional circumstances warranting a lower rate of duty, and the rate of duty as on the date of import would apply.

4. The review petition contended that the petitioners were unaware of a Notification dated 28.02.2011, which covered the petitioner's case under para 14.10 and could not be brought to the court's notice earlier.

5. Para 14.10 provided for a concessional basic customs duty of 30% for fresh garlic imports by specific entities, retrospectively from 15.01.2003, as per the Finance Bill, 2011.

6. The respondent/Customs received an Office Memorandum stating that fresh garlic imports falling under a specific tariff item and cleared after 15.01.2003 were deemed exempt from customs duty exceeding 30% ad valorem.

7. Considering the Office Memorandum and the Notification, it was found that the petitioner's import was deemed exempt from excess customs duty. Therefore, the order dated 19.07.2018 was recalled, and the writ petition was restored.

8. Further, based on the Notification and submissions by the respondents, it was held that the petitioner's import of fresh garlic would be deemed exempt from excess customs duty as of 15.01.2003.

9. The petition was disposed of accordingly in light of the new information and legal provisions.