Shri Ram Agro Chemicals PVT LTD vs. Commissioner Of Customs And Another

Held

The Court noted that the petitioner had an efficacious and alternative remedy available, as an order of assessment had already been passed. Faced with this, the counsel for the petitioner prayed for withdrawal of the petition with liberty to avail the appropriate remedy in accordance with law. Consequently, the Court dismissed the petition as withdrawn, granting the petitioner the liberty to pursue their appellate remedies. The Court explicitly stated that the question of limitation would remain open to be raised in the appellate proceedings. No specific finding was given on the merits of the limitation argument as the petition was withdrawn.

Facts

The petitioner, Shri Ram Agro Chemicals Pvt. Ltd., filed a writ petition under Article 226/227 of the Constitution of India seeking to quash an order dated 08.10.2023 passed by the Deputy Commissioner of Customs (FPA), Customs Commissionerate, Ludhiana. This order framed a final assessment for bills of entry pertaining to the period October 2010 to November 2012. The petitioner contended that this assessment was barred by limitation, citing the judgment in 'Gupta Smelter Pvt. Ltd. vs. Union of India and another'. The respondents are the Superintendent (A.E) CGST Rohtak and another authority.

Key Issues

1. Whether the final assessment order dated 08.10.2023, framing assessment for bills of entry from October 2010 to November 2012, is barred by limitation under the relevant provisions of the Customs Act, 1962, as per the principle laid down in 'Gupta Smelter Pvt. Ltd. vs. Union of India and another 2019 (365) ELT 77 (P&H)? The petitioner argued that the assessment order was time-barred, relying on the aforementioned High Court judgment. The respondents did not present any arguments as the petitioner sought withdrawal of the petition.