9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (11) TMI 1116 - HC - CustomsImport of plastic granules of various grades under Transferred Duty Free Import Authorisation Scheme/'DFIA Scheme' read with Notification No.40/2006-Customs dated 01.05.2006 regarding the imports which were cleared prior to 19.02.2009 - notification was issued in Notification No.17/2009-Cus dated 01.09.2009 amending Condition No.3 of the earlier notification and introducing Condition Nos.3A and 3B with retrospective effect HELD THAT - A Division Bench of this Court, by order dated 01.11.2017 disposed of those writ petitions in the matter of Tarajyoth Polymers Ltd., 2017 (11) TMI 494 - MADRAS HIGH COURT where, the amendment giving retrospective effect from 01.05.2006 has been set aside by allowing the said writ petitions. Also Special Leave Petitions filed against the judgment of this Court have been dismissed by order 2023 (4) TMI 1376 - SUPREME COURT and as on date the prevailing law on this point would be Tarajyoth Polymers Ltd., -Vs- Union of India alone. Since that has been followed by the Tribunal in dismissing these cases through the impugned order, we do not find any error in the said order passed by the Tribunal. Hence, all these appeals are dismissed and the questions of law are answered in favour of the assessee.
Issues:
1. Interpretation of Notification No.17/2009-Customs dated 19.02.2009 2. Applicability of retrospective effect of amendments 3. Effect of Division Bench judgment on Tribunal's decision 4. Dismissal of Special Leave Petitions by the Supreme Court Interpretation of Notification No.17/2009-Customs dated 19.02.2009: The appeals challenged an order by the Customs, Excise, and Service Tax Appellate Tribunal regarding the interpretation of condition No.(iii)(a) of Notification No.17/2009-Customs dated 19.02.2009. The issue revolved around whether this condition applied only from 19.02.2009. The Tribunal allowed appeals related to imports of plastic granules under the DFIA Scheme, considering the retrospective effect of amendments introduced by Section 93(1) of the Finance Act, 2009. The Tribunal followed a Division Bench judgment that set aside the retrospective effect from 01.05.2006, leading to the dismissal of appeals filed after 19.02.2009. Applicability of retrospective effect of amendments: The amendments introduced by Notification No.17/2009-Customs dated 19.02.2009, affecting imports cleared before this date, were challenged through writ petitions. The Division Bench judgment in Tarajyoth Polymers Ltd., -Vs- Union of India held that the retrospective effect from 01.05.2006 was invalid. Despite this, the Tribunal followed the Division Bench decision and allowed appeals related to imports before 19.02.2009, deferring those filed after this date. The Tribunal noted that the Revenue did not appeal the Division Bench judgment, which was later dismissed by the Supreme Court. Effect of Division Bench judgment on Tribunal's decision: The Tribunal's decision to dismiss cases related to imports before 19.02.2009 was based on the Division Bench judgment, which remained the prevailing law. The Tribunal's order aligning with the Division Bench decision was upheld, leading to the dismissal of appeals by the Revenue. The Supreme Court's dismissal of Special Leave Petitions further solidified the application of the Division Bench judgment in Tarajyoth Polymers Ltd., -Vs- Union of India. Dismissal of Special Leave Petitions by the Supreme Court: The Supreme Court dismissed the Special Leave Petitions filed against the Division Bench judgment, affirming the prevailing law established by the Division Bench decision. Consequently, the Tribunal's decision to follow the Division Bench judgment and dismiss the appeals related to imports before 19.02.2009 was upheld, with the questions of law answered in favor of the assessee and against the Revenue. The appeals were dismissed, and no costs were awarded, leading to the closure of connected miscellaneous petitions.
|
