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2019 (8) TMI 1400 - HC - CustomsRelease of imported goods from Pakistan - rate of duty - Vires of N/N. 5/2019-Customs dated 16.02.2019 - clearance/release of their goods, imported/originating from Pakistan and detained at the customs station Attari Border - stay of auction proceedings during the pendency of present petitions - Although the Petitioners have challenged vires of Notification No. 5/2019, however, counsel for the Petitioners at the time of arguments do not press their challenge to impugned notification and confine their prayer for release of goods on payment of duty applicable at the time of filing of bill of entry coupled with the entry of imported goods within the territory of India at the Attari Border in view of the provisions of Section 15 of the Customs Act, 1962. HELD THAT:- The intent and purport of impugned notification was to discourage import from Pakistan and not to penalize Indian importers. All the Petitioners presented bill of entry on 16.02.2019 during working hours and duty liability was assessed on the same day because goods were presented alongwith bill of entry. There is no writ petition where bill of entry was filed prior to entry inward of vehicle carrying imported goods. In all the present cases/writ petitions, the Petitioners placed import orders prior to 16.02.2019 and received goods in India on or before 16.02.2019, admittedly before the impugned Notification was issued/uploaded at 8.45 PM on 16.02.2019 after the working hours. If the impugned notification is made applicable to them, it would amount to retrospective application which is not permissible in law. Without going into vires of impugned notification, it is held that all the Petitioners would be liable to pay duty as was applicable at the time of filing of bill of entry coupled with the fact of the imported goods having entered territory of India on 16.02.2019 prior to the issuance of the impugned notification. The Respondent shall release goods within seven days on payment of duty as declared and assessed, if not already paid, ignoring the impugned N/N. 5/2019. Petition allowed.
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