Cause title — parties, addresses and appearances
[ 32e5 ]
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
[/ONDAY, THE NINETEENTH DAY OF SEPTEIVBER
TWO THOUSAND AND TWENTY TWO
PRESENT
THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE C. V. BHASKAR REDDY
Between:
M/s. Vivo Bio-Tech Ltd., (lEC No. 0907004075), Sy. No. 349/4, 350/A, 351
and 356/34, Pregnapur Village, Gajwel Mandal, Medak District, Telangana -
502 319 Rep. by its Authorized Signatory Mr. Kalyan Ram Nlangipidi, aged
about 44 years S/o. Sita Ramam, Rl/o. Plot No. 156, Road No.5, Sai Srinivasa
Nagar Colony, Dammaiguda, Hyderabad- 500 083.
...pETt,oNER
AND
1
The Union of lndia and 2 Others, rep. by its Secretary, Department of
Revenue, Department of Financial Services, Ministry of Finance, 3rd Floor,
Jeevan Deep Building, Sansad Marg, New Delhi-1 10001
The Principal Commissioner of Customs, Hyderabad Customs
Commissionerate, L.B- Stadium Road, Basheerbagh, Hyderabad - 500 004.
The Deputy Commissioner of Customs, Air Cargo Complex, Shamshabad,
Hyderabad -500 005'
...REspoNDENrs
Petition under Article 226 of the Constitution of lndia praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue a Writ, Order or Direction, more particularly one in the nature of
a Writ of Mandamus declaring the action on the part of the Respondent 2 in
passing the Order-in-Original No. HYD-CUS-10-COM-21-22 vide Order No. O.R.
No. 96/2020- Ad.in. Cus( PC) and 1 21 2020 - Adj n. Cus.ACC(DC), dated OB 103/ 2022
whereby the petitioners claim for exemption as per Si. No. 102 of the Notification
No. 0212017-lntegrated Tax (Rate) dated 2810612017 on the goods imported i.e.,
Animal Feed (Rodent Feed) was rejected and the Petitioner has been ordered to
pay the IGST on the impugned imported goods. as arbitrary, illegal, Highhanded,
violative of Articles 14 of the Constitution of lndia, and set aside Order-in-Original
No. HYD-CUS-1O-COM-21-22, vide Order No. O.R. No. 96/2020- Adjn.Cus(PC)
and 1212o20-Adjn.Cus.ACC(DC), dated O8lO3l2O22 passed by the Respondent
No2
2
3
wRlT PETITION NO: 36052 OF 2022
lA NO: 1 OF 2022
Petition ur ier Section 151 CPC praying that in the :ircumstances stated
in the affidavit fil )d in support of the petition, the High Court may be pleased to
Suspend the ope ration of the Order-in-Original No. I-IYD-OLIS-1O-COM-21- 22,
vide Order N c O.R. No. gGl2O2O- Adjn.Cus(PC' and 12t2O2O-
Adjn Cus.ACC(D, )), dated 08.03.2022, pending the disposal of the above Writ
Petition
lA NO: 2 OF 202i
Petition un jer Section '15'1 CPC praying that in the r:ir:umstances stated
in the affidavit fil, ,d in support of the petition, the High Court may be pleased to
stay all further pr rceedlngs relating to Order-in-Original No. H /D-CLS-10- COtU-
21-22, vide Or jer No. O.R. No. 96/2020-Adjn.Cus(PO) and 12l2O2O-
Adjn.Cus.ACC(D( )), dated O8/O312O22, pending the disposal of the above Writ
Petition
Counsel for the I etitioner: SRI BOMMINENI VIVEKANANDI\
Counsel for Resg ondent No. 1: Ms. B. KAVITHA YADAV
SC FOR CENTRAL GOVERIVIIENT
Counsel for ResF ondent Nos. 2 & 3: SRI B. NARASIMHA S/\tlMA
The Court made , re following: ORDER
THE HON'BLE THE CHIEF JUSTICE UJJAL BIIUYAN AND THE HON'BLE SRI JUSTICE C.V.BIIASKAR REDDY ORDER: eer the Hon'bte rhe Chef Justice Ujjal Blugan) Heard Mr. B.Vivekananda, learned counsel for the petitioner and Mr. B.Narasimha Sarma, iearned counsel for the respondents.
2.Cha-llenge made in this writ petition is to the order-in-original dated 08.O3.2022 passed by respondent No.2 declining to modify the classification of the imported goods and rejecting the claim of the petitioner for exemption as per notification dated 28.06.2017 on the goods imported. Petitioner has accordingly been ordered to pay Integrated Goods and Services Tax (IGST) on the imported goods i.e., animal feed (rodent feed). That apart, it has been held that the goods imported are liable for confiscation under I Section 111(m) of the Customs Act, 1962. However, as WRIT PETITION No.36O52 of 2022
the goods a'e not available, no order for confir;ca.tion or redemption fine has been imposed. Nonetheless, respondent No.2 confirmed the demald of differential duty ol customs and ordered for appropriation along with recover y of interest etc.
3.Learnrd counsel for the petition<:r sublits that petitioner is now in possession of cert:rin litr:ralure to support his contention that the importecl pooCs are cattle leed and therefore, would be r:rrtitled to exemption.
4.On du,: r:onsideration, we are of the vit:u. ttrat the order-in-ori1 ;inal is an appealable order uncte r Siection l29A(ll of tl Le Customs Act, 1962. 5. Therefr re, we relegate the petitioner to tee forum of appeal under the aforesaid provision u"ithout expressing rny opinion on merit. All contenlions are kept open. I I I
,/ Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs. . T. SRINIVAS DEPUTY REGISTRAR //// SECTION OFFICER One CC to Sri Bommineni Vivekananda Advocate IOPUC] One CC to Ms. B. Kavitha Yadav, SC for Central Government(OPUC) One CC to B. Narasimha Sarma, Advocate(OPuC) Two CD Copies One Spare Copy 6D To, 1. 2. ..
6.Writ petition is accordingly disposed of. I
I{IGH COURT HCJ & CVBR,J t)ATtili): 1910912022 -1 :irtr STATF k i s 0Et 2[2 ??a t/ ORDER WF'.No.ii6052 of 2022 DISPOSING OF THE W'FIIT PETITION WITHOIJT COSTS ?1tL rz\+r- ,A ,\ I
