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2019 (4) TMI 451 - HC - GSTImport of goods from Pakistan - Benefit of concessional rate of duty - Applicability of Notification dated 16.2.2019 - goods already entered into India on or before 16.2.2019 and bill of entry had already been filed - Release of goods - petitioner prayed that liberty be granted to the petitioner to file a detailed and comprehensive representation before the appropriate authority by incorporating the grievance as raised in the present writ petition - Held that - The present petition disposed off by granting liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas as raised in the present writ petition before the appropriate authority.
Issues:
Challenge to the applicability of a notification dated 16.2.2019 to goods already entered into India before the notification date. Analysis: The petitioner, engaged in importing commodities from Pakistan, exported goods to India before the notification date. The goods entered Indian Territory on 16.2.2019, and the Bill of Entry was filed the same day. The original duty amount assessed was &8377; 73,341/-. However, due to a government decision post-Pulwama attack, a new notification dated 16.2.2019 was issued, increasing the Basic Customs Duty on goods from Pakistan. This led to a revision of the duty amount to &8377; 8,10,952/-, significantly higher than the original assessment. The petitioner sought a declaration that the new notification should not apply to goods already in India before its issuance. The court, after hearing both parties, allowed the petitioner to file a detailed representation before the appropriate authority within 15 days. The representation should include all grievances raised in the writ petition. The authority was directed to decide on the representation expeditiously, following the principles of law and providing an opportunity for the petitioner to be heard within 15 days of receiving the representation. The court refrained from expressing any opinion on the merits of the case but ensured a fair process for the petitioner to present their case before the authority.
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