M/S. Dawngate Business Link PVT.LTD vs. Commissioner Of Customs (Appeals)
Original PDF →Facts
The petitioner, M/s. Dawngate Business Link Pvt. Ltd., imported 150 Electric Scooters in Completely Knockdown Condition. They filed a bill of entry on January 2, 2022, classifying the goods under Customs Tariff Head 87116010 and claiming benefits under Notification No. 50/2017-Customs (as amended) and Notification No. 1/2017-IGST. The Joint Commissioner of Customs (Imports) passed an Order in Original on February 1, 2022, rejecting the petitioner's claim for benefit under Serial No. 531A(1)(a) of Notification No. 50/2017. The petitioner filed an appeal against this order before the Commissioner of Customs (Appeals) on March 28, 2022. The appeal has been pending since then. The petitioner filed the present writ petition seeking a direction to the Commissioner of Customs (Appeals) to decide the pending appeal.
Held
The Court did not decide the substantive issues regarding the petitioner's entitlement to the claimed benefits under Notification No. 50/2017-Customs and Notification No. 1/2017-IGST. The writ petition was disposed of with a limited prayer. The Court directed the 1st respondent, the Commissioner of Customs (Appeals), to consider and decide the pending appeal (Ext.P2) in accordance with the law. The Court specified that the decision should preferably be made within a period of four months from the date of receipt of a certified copy of the judgment. No issue was expressly left undecided, as the Court's action was procedural, focusing on the disposal of the appeal.
Key Issues
1. Whether the petitioner is entitled to the benefit of Serial No. 531A(1)(a) appended to Notification No. 50/2017-Customs, as amended by Notification No. 3/2019-Customs, for the imported Electric Scooters classified under Customs Tariff Head 87116010? 2. Whether the petitioner is entitled to the benefit of Notification No. 1/2017-IGST, Serial No. 242A, for the imported Electric Scooters? Petitioner's Contentions: The petitioner argued that they are entitled to the claimed duty and IGST benefits based on the classification of the imported goods and the relevant notifications. They sought a direction for the expeditious disposal of their pending appeal. Revenue's Contentions: The judgment does not record any specific contentions from the revenue side regarding the merits of the duty or IGST claims. The focus of the revenue's involvement appears to be the initial rejection of the petitioner's claim by the Joint Commissioner of Customs.
Sections Cited
Section 128
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNE AY, THE 25TH DAY OF OCTOBER 2023 / 3RD KARTHIKA, 1945 WP(C) NO. 34788 OF 2023 PETITIONER: M/S. DAWNGATE BUSINESS LINK PVT.LTD 36/1446A, ELAMKULAM, KANAYANNUR, ERNAKULAM DISTRICT, PIN-682017, REPRESENTED BY ITS MANAGING DIRECTOR SMT. GRACE MOLVIN JOSE, AGED 39 YEARS, D/O. JOSEPH C JOHN, RESIDING AT MANEPARAMBIL HOUSE, MANEED P.O, MEMMUGHOM, ERNAKULAM DISTRICT, PIN-686664, PIN - 682017 BY ADVS. M.S.SAJEEV KUMAR A.N.JYOTHILEKSHMI LAKSHMI S KUMAR RESPONDENTS: 1 COMMISSIONER OF CUSTOMS (APPEALS) OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN, PIN - 682009 2 JOINT COMMISSIONER OF CUSTOMS (IMPORTS) CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN, PIN - 682009 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 25th day of October, 2023 The present writ petition has been under Article 226 of the Constitution of India seeking the following reliefs: a)Issue a Writ of Mandamus or appropriate Writs directions or orders directing the 1st respondent to decided Ext.P2 Appeal and pass appropriate orders within a time frame fixed by this Hon’ble Court. b) Grant such other relief as this Hon’ble Court deem fit to grant in the interest of justice.
The petitioner had imported 150 pieces of Electric Scooters allegedly in Completely Knockdown Condition. The petitioner filed bill of entry No.6925742 on 02.01.2022 for clearance of the imported items. The petitioner classified the imported items under Customs Tariff Head 87116010 claiming benefit of Notification No.50/2017-Customs, as amended by Notification No.3/2019-Customs, for reducing Customs duty. The petitioner also claimed benefit of Notification No.1/2017-IGST, Serial No.242A for reducing integrated IGST. The Joint Commissioner of Customs (Imports)has passed Ext.P1 Order in Original No.13/2021-22 dated 01.02.2022, thereby rejecting the claim of the petitioner for benefit under Serial No.531A(1)(a), appended to Notification No.50/2017. Against the said Order in Original, the petitioner has preferred Ext.P2 appeal under Section 128 of the Customs Act, before the 1st respondent. The appeal has remain pending on the file of the 1st respondent with effect from 28.03.2022. 3. Considering the limited prayer of the petitioner, the present writ petition is disposed of, with a direction to the 1st respondent to consider and decide Ext.P2 appeal in accordance with law, preferably within a period of four months from the date of receipt of a certified copy of the judgment. With the aforesaid direction, the present writ petition shall stands finally disposed of. DINESH KUMAR SINGH JUDGE AP
Appendix — schedule of exhibits
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.