2024 (11) TMI 1087 - HC - Customs

Demand in respect of imports - demand for IGST @ 18% and imposed penalty and interest under Customs Act 1962 - HELD THAT - As submission of the petitioner has been considered and appropriate decision has been arrived by the respondents rejecting the objection of the petitioner. Therefore the invocation of Article 226 of the Constitution of India is not available to the petitioner. The petitioner has to file a Statutory Appeal before the Appellate Commissioner under Section 128(1) of the Customs Act 1962. This Writ Petition is dismissed. However liberty is given to the petitioner to file a Statutory Appeal before the Commissioner of Customs (Appeals) within a period of 30 days from the date of receipt of a copy of this order. In case such appeal is filed the Appellate Commissioner shall consider the same and dispose it on merits and in accordance with law.

Summary

The petitioner challenged Order-in-Original No.91613/2022 dated 25.07.2022 regarding IGST payment on imports. The impugned order confirmed demand for IGST @ 18% and imposed penalty and interest under Customs Act, 1962. The High Court dismissed the writ petition, directing the petitioner to file a Statutory Appeal before the Appellate Commissioner within 30 days.