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2019 (5) TMI 1251

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..... HELD THAT:- We dispose of the present petition by directing respondent No.2 to take a decision on the representation dated 21.2.2019 (Annexure P-10), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of 15 days from the date of receipt of the certified copy of the order. - CWP-7312-2019 - - - Dated:- 18-3-2019 - .....

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..... s from Pakistan. The petitioner vide invoice and packing list dated 7.2.2019 (Annexures P-1 and P-2, respectively) exported goods to India from a Pakistani trader. The exporter in Pakistan filed cargo manifest on 12.2.2019 (Annexure P-3) and the Customs Authorities, Pakistan examined the goods and permitted export thereof. The goods entered in Indian Territory on 16.2.2019 through truck bearing re .....

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..... Customs Duty Liability including Basic Customs Duty, Social Welfare Surcharge and Integrated Goods and Service Tax (IGST). The cement falling under Chapter Heading 25232910 was exempt from Basic Customs Duty vide Entry No. 129 of notification dated 30.6.2017 (Annexure P-6). At the time of filing of Bill of Entry, the rate of Basic Customs Duty leviable was nil and IGST was leviable @ 28%. Accordi .....

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..... e EDI status report dated 16.2.2019 (Annexure P-9). The originally assessed duty was 75,597/- and the revised duty is assessed at 7,65,610/-. Accordingly, the petitioner moved a representation dated 21.2.2019 (Annexure P-10) to respondent No.2 for release of the goods without applying notification dated 16.2.2019, but no response has been received till date. Hence, the present writ petition. .....

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