Cial Duty Free And Retail Service LTD. (Cdrsl) vs. Union Of Iindia
Held
The High Court held that goods within the customs area do not cross the customs frontier and are treated as inter-State trade. Consequently, the duty-free shops are not liable to pay customs duty or IGST on such goods.
Facts
The petitioners, duty-free shops at international airports, challenged orders rejecting their claims for refund of Input Tax Credit (ITC). The authorities alleged that goods imported into special warehouses constituted import of goods, triggering tax liability.
Key Issues
Whether goods imported into a duty-free shop within the customs area are considered 'import of goods' for tax purposes, and whether the rejection of ITC refund claims was arbitrary.
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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