9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 312 - HC - CustomsRelevant date of imports for the purpose of FTP - Whether the relevant date for the reckoning the date of the imports would be the date of Bill of Lading or Bill of Entry? - Held that - Regulation 9.11 of the Foreign Trade Policy specifically states that for the purpose of reckoning the date of import, the relevant date would be the date of Bill of Lading only. In the light of the aforesaid the Foreign Trade Policy being a complete code by itself, reference by the learned counsels for the Revenue to section 15 of the Customs Act, which fixes the date for determination of rate of duty and tariff for the purpose of valuation of imported goods as the date of Bill of Entry, may not be relevant - the relevant date for reckoning the import of the consignments of peas is the date of Bill of Lading. The grant of stay of operation of the relevant Notifications and the pendency of the said stay as on the date of import is admitted. Thus, and in conclusion, on the basis of the admitted position on facts as recorded by me in paragraph 15 of this order and bearing in mind the balance of convenience in the present case, the consignments in question are liable to be released, though conditionally - The petitioners will remit the entire duty component of the consignments imported by them in cases were such duty is leviable as per paragraph 15(iii) above along with a bank guarantee for the 10% of the invoice value. In cases where the duty impact is neutral, the petitioners shall furnish a bank guarantee for the 10% of the invoice value. Upon satisfaction of the aforesaid conditions, the consignments shall be released forthwith. The authorities are at liberty to initiate proceedings in respect of the transactions in question - petition disposed off.
Issues Involved:
1. Issuance of a writ of mandamus to release consignments of 'Peas' and 'Dhall'. 2. Issuance of a 'Detention Certificate' for waiver of Demurrage and Container Detention Charges. 3. Determination of the relevant date for reckoning the date of imports. 4. Embargo on the import of consignments of dhalls. 5. Embargo on the import of consignments of peas imported during 01.10.2018 and 31.12.2018. Issue-Wise Detailed Analysis: 1. Issuance of a writ of mandamus to release consignments of 'Peas' and 'Dhall': The petitioners, importers of various varieties of peas and dhalls, sought a writ of mandamus to release their consignments detained by customs authorities. The imports were subject to restrictions by a series of notifications issued from April 2018 onwards for peas and August 2017 onwards for dhalls. The petitioners argued that their transactions had crystallized before the issuance of the relevant notifications and that similar consignments had been cleared by customs authorities. The respondents contended that the restrictions aimed to protect local farmers and that the goods assumed the character of prohibited goods. The court noted that the imports were covered by Bills of Lading drawn between 01.10.2018 and 31.12.2018, and the notifications had been stayed by the court at the time of import. 2. Issuance of a 'Detention Certificate' for waiver of Demurrage and Container Detention Charges: The petitioners also sought a detention certificate for waiver of demurrage and container detention charges under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009. The court acknowledged the rule that customs cargo providers shall not charge rent or demurrage on goods seized or detained by customs officers. Consequently, the court ordered a waiver of demurrage charges. 3. Determination of the relevant date for reckoning the date of imports: The court addressed whether the relevant date for reckoning the date of imports was the date of the Bill of Lading or the Bill of Entry. Referring to Regulation 9.11 of the Foreign Trade Policy, the court concluded that the date of the Bill of Lading was relevant. The court cited the Supreme Court's judgment in Union of India V. Asian Food Industries, which held that a vested or accrued right cannot be taken away by a policy change, and the relevant date for import is the date of the Bill of Lading. 4. Embargo on the import of consignments of dhalls: The court found no specific time period stipulated in the notifications concerning dhalls. Therefore, there was no embargo on the import of consignments of dhalls in the present cases. 5. Embargo on the import of consignments of peas imported during 01.10.2018 and 31.12.2018: The court noted that the notifications restricting the import of peas had been stayed by the court at the time of import. The court concluded that the consignments of peas covered by Bills of Lading during the period 01.10.2018 to 31.12.2018 were liable to be released, though conditionally. Conclusion: The court ordered the release of the consignments upon the petitioners remitting the entire duty component and furnishing a bank guarantee for 10% of the invoice value. The authorities were allowed to initiate proceedings regarding the transactions, and the petitioners were required to participate in such proceedings. The court also granted a waiver of demurrage charges. The writ petitions were disposed of accordingly, and connected miscellaneous petitions were closed with no costs.
|
