Inspira Bio Pharma PVT LTD vs. The Union Of INDIA And Ors
Original PDF →Facts
The Petitioner, Inspira Bio Pharma Pvt. Ltd., filed a Writ Petition before the Bombay High Court challenging an action by the Customs Department. The dispute concerned the assessment of three Bills of Entry (Nos. 7058399, 7070581, and 7070003), all dated December 5, 2024. The Petitioner sought the benefit of partial exemption from customs duty under Sr. No. 166(A) of Notification No. 50/2017, read with Sr. No. 24 of List 3 thereof, and payment of IGST at 5% under Sr. No. 180 of Schedule I of Notification No. 1/2017-IGST-Rate. The Court had previously ordered the Respondents to assess these Bills of Entry, subject to the Petitioner furnishing a bond. The Petitioner's counsel stated that the Customs Department had since issued an 'out of charge' Bill of Entry, and the goods would be cleared soon, indicating compliance with the previous order.
Held
The Court noted that the Writ Petition had been disposed of by an earlier Order dated February 6, 2025. This prior order had directed the Respondents to forthwith assess the specified Bills of Entry with the benefit of partial exemption from customs duty under Sr. No. 166(A) of Notification No. 50/2017, read with Sr. No. 24 of List 3 thereof, and on payment of IGST at 5% under Sr. No. 180 of Schedule I of Notification No. 1/2017-IGST-Rate. This assessment was made conditional upon the Petitioner furnishing a bond in the format required by the Customs Department. The Petitioner's counsel then stated that the Customs Department had issued an 'out of charge' Bill of Entry and that the goods would be cleared within a day or two, confirming compliance with the February 6, 2025 order. Consequently, the Court found no further orders to be necessary in the Writ Petition.
Key Issues
1. Whether the Petitioner is entitled to the benefit of partial exemption from customs duty under Sr. No. 166(A) of Notification No. 50/2017, read with Sr. No. 24 of List 3 thereof, for Bills of Entry Nos. 7058399, 7070581, and 7070003 dated December 5, 2024. 2. Whether the Petitioner is entitled to pay IGST at 5% under Sr. No. 180 of Schedule I of Notification No. 1/2017-IGST-Rate for the aforementioned Bills of Entry. Petitioner's Contentions: The Petitioner sought assessment of the Bills of Entry with the benefit of partial exemption from customs duty and payment of IGST at 5%, as per the specified notifications. The Petitioner's counsel submitted that the Customs Department had issued an 'out of charge' Bill of Entry, indicating compliance with the Court's previous order and that the goods would be cleared shortly. Revenue's Contentions: The judgment does not record any specific arguments made by the Respondents (Union of India & Ors.).
Sections Cited
Notification No. 50/2017, Notification No. 1/2017-IGST-Rate
AI-generated summary — verify with the full judgment below
sr.4-wp-326-2025.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION WRIT PETITION NO. 326 OF 2025 Inspira Bio Pharma Pvt. Ltd. .. Petitioner Versus The Union of India & Ors. .. Respondents Adv. Jas Sanghavi i/b PDS Legal for the Petitioner. Adv. Vrunda Surve a/w Adv. Neeta Masurkar for Respondents.
CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: FEBRUARY 20, 2025 P. C.
The above Writ Petition was disposed of by an Order dated 6th February 2025, inter alia directing the Respondents to forthwith Assess Bills of Entry Nos. 7058399, 7070581 and 7070003, all dated 5th December, 2024 with benefit of partial exemption from customs duty under Sr. No.166 (A) of Notification No. 50/2017 dated 30th June 2017, read with Sr. No. 24 of List 3 thereof and on payment of IGST at 5% under Sr. No. 180 of Schedule I of Notification No. 1/2017-IGST-Rate dated 28th June, 2017. This Order was passed subject to the Petitioner furnishing a bond in the format as required by the Customs Department. February 20, 2025 Mansi shelke
sr.4-wp-326-2025.doc
The learned Advocate appearing on behalf of the Petitioner fairly stated that the Customs Department have now issued a out of charge Bill of Entry and the goods would now be cleared within a day or two. He therefore submitted that the Order dated 6th February, 2025 is duly complied with.
In view of the aforesaid statement, we find that no further orders are necessary in the above Writ Petition.
This order will be Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] February 20, 2025 Mansi shelke
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.