S.S. Overseas (INDIA) 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.
Facts
The petitioner imported goods from Pakistan, and the Bill of Entry was filed on 16.2.2019. A notification issued on the same date increased the Basic Customs Duty and IGST rates significantly, leading to a revised and substantially higher duty assessment.
Key Issues
Whether a notification increasing customs duties should apply to goods that entered the country and for which a Bill of Entry was filed before the notification's effective date.
Sections Cited
Not Applicable
AI-generated summary — verify with the full judgment below
CWP-7261-2019 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-7261-2019 Date of Decision: 18.3.2019 S.S. Overseas (India) ...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-5) 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 dated 11.2.2019 and Certificate of Origin dated 13.2.2019 (Annexures P-1 and P-2, respectively) exported goods to India from a Pakistani trader. The exporter in Pakistan filed cargo manifest on 15.2.2019 (Annexure P-3) and the Customs Authori
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