Ms Shanker Wire Products Industries Through Its Partner Sri Surendra Kumar Singhania vs. The Director General Director General Of Analytics And Risk Management Customs And Indirect Taxes

Facts

The petitioner, M/s. Shanker Wire Products Industries, filed a writ petition before the High Court of Jharkhand at Ranchi seeking various reliefs. These included the removal of a 'Risky Exporter Tag' from the Indian Customs EDI System, issuance of a No Objection Certificate, grant of pending duty drawback and refund of unutilised input tax credit on exports, restoration of MEIS benefits, permission for 100% self-sealing of export cargo without physical verification, and compensation for delayed refunds. The respondents, including the Director General of DGARM and authorities from Central GST and State Tax, filed counter affidavits. Respondent No. 2, the Superintendent of Central GST & Central Excise, stated in their counter affidavit that a No Objection Certificate had been granted to the petitioner on January 30, 2022, by the Directorate General of Analytics and Risk Management.

Held

The Court did not delve into the merits of the petitioner's claims regarding the removal of the 'Risky Exporter Tag' or the other substantive reliefs sought. The primary development was the filing of a counter affidavit by Respondent No. 2, the Superintendent of Central GST & Central Excise. This affidavit stated that a No Objection Certificate had been granted to the petitioner by the Directorate General of Analytics and Risk Management on January 30, 2022. Following this disclosure, the learned counsel for the petitioner sought permission to withdraw the application. The learned counsel for the respondents did not object to this prayer. Consequently, the writ petition was dismissed as withdrawn. No specific findings were made on the legal issues raised, as the matter was resolved by the petitioner's withdrawal.

Key Issues

1. Whether the petitioner is entitled to the removal of the 'Risky Exporter Tag' from the Indian Customs EDI System, and consequently, the issuance of a No Objection Certificate, the grant of pending duty drawback, refund of unutilised input tax credit, restoration of MEIS benefits, and permission for self-sealing of export cargo, as per the provisions of the Customs Act, 1962, and the Foreign Trade Policy. Petitioner's contention: The petitioner sought these reliefs due to the 'Risky Exporter Tag' hindering their export operations. They relied on the expectation that once the tag is removed and a No Objection Certificate is issued, their pending claims and future export processes would be facilitated. Revenue/State's contention: Respondent No. 2, the Superintendent of Central GST & Central Excise, filed a counter affidavit stating that a No Objection Certificate had already been granted to the petitioner on January 30, 2022, by the Directorate General of Analytics and Risk Management. The respondents did not object to the petitioner's subsequent prayer.