Home Case Index All Cases Customs Customs + AT Customs - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1364 - AT - CustomsImports from Pakistan - Prohibition imposed on imported goods - withdrawal of exemption notification and/or items wise increased rate of duty - appellants were asked to pay duty in terms of Notification No. 05/2019-Cus dt. 16.02.2019 as the goods have been imported from Pakistan - HELD THAT:- Admittedly, as per the report submitted by the ld. A.R. dt. 05.09.2019, the goods have entered in Customs area by 17:13 hours on 16.09.2019 and the bills of entry were filed by 18:23 hours on 16.09.2019, which is well before the time of issuance of Notification No. 05/2019-Cus dt. 16.02.2019; therefore, the appellants are not liable to pay duty in terms of above said notification. The Hon’ble High Court in the case of M/S RASRASNA FOOD PVT. LTD. VERSUS THE UNION OF INDIA AND ORS. [2019 (8) TMI 1400 - PUNJAB AND HARYANA HIGH COURT] has held that the importers are liable to pay duty as the duty was applicable at the time of filing of bills of entry couple with the facts that of the imported goods having entered in the Territory of India on 16.02.2019, prior to the issuance of the Notification No. 05/2019-Cus dt. 16.02.2019. Appeal allowed - decided in favor of appellant.
|