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2023 (1) TMI 1109 - HC - CustomsRecovery of Validity of Audit Consultative Letter issued as per the provisions of Section 28 of the Customs Act, 1962 - pre-notice consultation - import of Horse Feed - exemption from payment of IGST Duty? - HELD THAT:- As no final decision has been taken till date by the respondent as to whether a notice contemplated under Section 28(1) of the Customs Act, 1962 has to be issued to the petitioner or not with regard to the recovery of duties not levied or not paid or short levied or short paid or erroneously refunded, the question of entertaining this writ petition, at this stage, will not arise as the petitioner has approached this Court pre-maturely. However, the respondent will have to necessarily give due consideration on merits and in accordance with law to the contentions raised by the petitioner in this writ petition that the horse feed is exempted from payment of IGST Duty. This writ petition is disposed of on the ground that the writ petition has been filed pre-maturely.
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