2021 (1) TMI 119 - GUJARAT HIGH COURT - Customs

Head Note / Extract:
Refund of amounts collected from the Petitioners as stamp duty on Bills of Entry filed for the goods imported - Legality and validity of collecting the stamp duty on the Bills of Entry - HELD THAT:- The issue is no longer res-integra in view of the pronouncement of this Court in the case of State of Gujarat and others Vs. Reliance Industries Ltd. [2011 (9) TMI 1208 - GUJARAT HIGH COURT], to which, one of us (J.B. Pardiwala, J.) was a party. In the said litigation also, the writ petitioners had challenged the notices issued by the authorities and the guidelines issued for charging the stamp duty on the Bills of Entry. The State of Gujarat lost before the learned Single Judge and accordingly, various appeals were filed and it was finally held that on bill of entry, the authorities cannot charge stamp duty under Art. 24. The respondents are directed to refund the amount of ₹ 22,41,866/- to the writ applicant No.1 (M/s. Ramratna Wires Ltd.) and ₹ 1,18,47,859/- to the writ applicant No. 2 (M/s. R.R. Kabel Ltd.). These two amounts were collected from the respective writ applicants as a stamp duty on the "Bills of Entry" filed for the goods imported by them, which otherwise could not have been recovered - application allowed.