Flemingo Duty Free Shop Private Limited vs. Union Of INDIA
Held
The Court held that the impugned orders and show cause notices were arbitrary and contrary to the intent of Article 286 of the Constitution and GST law. It found that goods within the customs area do not cross the customs frontier, thus remaining in inter-state trade.
Facts
The petitioners, duty-free shops, challenged orders rejecting their claims for refund of Input Tax Credit (ITC) for various periods. They argued that goods imported into their warehouses within the customs area do not cross the customs frontier and therefore, are treated as inter-state trade, not subject to local taxes.
Key Issues
Whether goods imported into a duty-free shop located within a customs area constitute an import that triggers tax liability, and if the rejection of ITC refund claims was justified.
Sections Cited
Section 7(2), Section 5, Section 2(10), Section 2(4), Section 12, Section 3(12), Article 286, Section 54(3), Rule 89
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Heard together (7 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 22ND DAY OF SEPTEMBER 2020 / 31ST BHADRA, 1942 WP(C).No.12274 OF 2020(H) PETITIONER/S: CIAL DUTY FREE AND RETAIL SERVICES LTD (CDRSL) XI/318E, COCHIN INTERNATIONAL AIRPORT BUILDING, KOCHI AIRPORT, COCHIN-68311, REPRESENTED BY ITS DIRECTOR SHRI.SUNIL CHACKO BY ADVS. SRI.P.BENNY THOMAS SRI.G.HARIKUMAR SHRI.AKHIL SURESH RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, NORTH BLOCK, NEW DELHI-110001 2 THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, ALUVA DIVISION, VATHIATTU TOWER, THOTTAKKATTUKARA, ALUVA-683108 3 STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001 R1 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA R2 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-07-2020, ALONG WITH WP(C).6850/2018(E), WP(C).12278/2020(H), WP(C).12279/2020(H), WP(C).12280/2020(H), WP(C).12317/2020(L), WP(C).13237/2020(D), THE COURT ON 22-09-2020 DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE
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