S.S. Cemtech Through Its Partner Mrs. Monika Mehra vs. Union Of INDIA And Others
Held
The Court granted the petitioner liberty to file a detailed representation before the appropriate authority. The authority was directed to decide this representation expeditiously and in accordance with law, after providing a hearing to the petitioner.
Facts
The petitioner imported goods from Pakistan, with the bill of entry filed on February 16, 2019. A notification issued on the same day increased the Basic Customs Duty, significantly raising the total duty payable. The petitioner sought to have the goods released without applying the new notification.
Key Issues
Whether a notification increasing customs duty, issued on the same day goods entered India and a bill of entry was filed, should be applied to such imports. The applicability of the new notification to goods already in transit or entered before its issuance.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
CWP-7405-2019 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-7405-2019 Date of Decision: 18.3.2019 S.S. Cemtech ...Petitioner Versus Union of India and others ...Respondents CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL. PRESENT: Mr. Jagmohan Bansal, Advocate for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel, CBIC, for the respondents. AJAY KUMAR MITTAL, J.
This writ petition has been filed under Articles 226/227 of the Constitution of India seeking declaration that notification dated 16.2.2019 (Annexure P-6) is not applicable to the goods already entered into India on or before 16.2.2019 and bill of entry had already been filed. Further, a writ of mandamus has been sought directing respondent No.3 to release the goods without applying notification dated 16.2.2019. 2. The petitioner is importing different commodities from Pakistan. The petitioner vide invoice and packing list both dated 7.2.2019 (Annexures P-1 and P-2, respectively) exported goods to India from a Pakistani trader. The exporter in Pakistan filed cargo manifest on 12.2.2019 (Annexure P-3) and the Customs Authorities, Pakistan examined the go
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