M/S Rasrasna Food PVT LTD vs. Union Of INDIA And Ors
Held
The Court held that the enhanced duty rate could not be applied retrospectively to goods imported and assessed before the notification was issued. Petitioners are liable to pay duty as assessed at the time of filing the Bill of Entry.
Facts
Petitioners imported goods from Pakistan, filed Bills of Entry and self-assessed duty before 6 PM on February 16, 2019. The government issued a notification later that day increasing the duty rate significantly.
Key Issues
Whether a notification increasing customs duty can be applied retrospectively to goods assessed before its issuance? Whether the increased duty rate amounts to a prohibition of import?
Sections Cited
Section 46, Section 8A, Section 17(4), Section 129D
AI-generated summary — verify with the full judgment below
CWP No.11887 of 2019(O&M) #1# IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH. CWP No.11887 of 2019 (O&M) & Connected Bunch Date of decision:26.08.2019 M/s Rasrasna Food Pvt. Ltd. ......Petitioner. Versus The Union of India & Ors. ......Respondents. CORAM:- HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE LALIT BATRA Present:- Mr. Saurabh Kapoor Advocate & Mr. Rishabh Kapoor, Advocate for the Petitioner(s) (CWP Nos.11887, 12551, 14394, 17580, 17591, 17615, 17618, 18225, 18227, 18300, 18337, 18348, 18349, 18405, 18414, 18414, 18419, 18460, 18462 & 18464 of 2019(19 cases). Mr. Jagmohan Bansal, Advocate for the Petitioner(s) (CWP Nos.15357, 15359, 15473, 15478, 15518, 15548, 15813 & 15913 of 2019 (08 cases). Mr. Saurabh Goel, Senior Standing Counsel, S/Sh. Sanjeeva Kumar Uppal, Abhinav Singh and Himanshu Garg, Advocates for respondent os.1 to 3- UOI/CBIC (CWP Nos.11887,15357, 15359, 15518, 15548, 14394, 15913, 18225, 18227, 18300, 18337, 18348, 18349, 18405, 18414, 18419, 18460, 18462 & VINAY MAHAJAN 2019.08.26 11:59 I attest to the accuracy and integrity of this document
CWP No.11887 of 2019(O&M)
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