2021 (4) TMI 867 - HC - Customs

Effect of N/N. 1/2013 Custom dated 21.01.2013 - prospective effect or retrospective effect? - import of gold - HELD THAT - Reliance can be placed in the case of M/S. MD OVERSEAS LTD. VERSUS UNION OF INDIA 2017 (5) TMI 742 - GUJARAT HIGH COURT where it was held that the N/N. 1/2013Customs, though issued on 21.01.2013, was neither published in the official gazette nor was offered for sale on the said date, and therefore, would not come into force and be operative from 21.01.2013. Under the circumstances, the said notification cannot be made applicable to the goods imported by the petitioner which were cleared on 21.01.2013 Notice for final disposal returnable on 02.03.2021.

Summary

Issues:
Challenge to assessment of Bills of Entry under Articles 226 and 227 - Seeking writ of Certiorari and Mandamus - Refund of excess duty - Legal precedents relied upon.

Analysis:
The petitioner has filed a petition under Articles 226 and 227 of the Constitution of India challenging the assessment of five Bills of Entry. The petitioner seeks the issuance of a Writ of Certiorari to quash and set aside the assessment of the Bills of Entry at 30%. Additionally, the petitioner requests a Writ of Mandamus directing the respondents to refund the excess duty, the difference between 30% and 17.5%, along with interest. The petitioner also seeks a direction for the immediate refund of the excess duty pending the hearing and disposal of the petition. Moreover, the petitioner requests costs for the petition and any other reliefs deemed necessary based on the circumstances of the case.

During the hearing, Mr. Jaydeep Patel, a learned Senior Advocate, along with Mr. Rahul L. Gajera, the advocate for the petitioners, relied on the decision of the Gujarat High Court in the case of M.D. Overseas Ltd. vs. Union of India, 2017, where a similar issue was addressed. The petitioner also referred to the decision of the Karnataka High Court in the case of Param Industries Ltd. vs. Union of India, 2002, which was upheld by the Apex Court. Furthermore, the petitioner cited the decision of the Apex Court in the case of Union of India and others vs. M/s. G.S. Chatha Rice Mills & another, 2020, to strengthen their case.

The court has issued a notice for final disposal returnable on 02.03.2021 and permitted direct service in this matter. The case involves a significant challenge to the assessment of Bills of Entry and the subsequent refund of excess duty, with reliance on relevant legal precedents to support the petitioner's claims. The court will further deliberate on the issues raised and the legal arguments presented during the final disposal hearing scheduled for the mentioned date.