9911796707
TMI Blog2018 (8) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... with Mr. Waize Ali Noor, Advocate for R-1. Mr. Harpreet Singh, Advocate for R-2. MR. S. RAVINDRA BHAT (ORAL) 1. The petitioners challenge an order/letter of 24.10.2017 issued by the respondents (hereafter referred to as the 'Customs Authorities') which had rejected the request for conversion of Bills of Entry for Home Consumption to Bills of Entry for Warehousing and further, directions to permit clearance of the goods in terms of the Notification No.18/2015-cus dated 01.04.2015, as amended by Notification No.79/2017-cus dated 13.10.2017 are sought. 2. The petitioners relied upon Section 18(1)(a) of the Customs Act, 1962 and sought provision of assessment of its goods. Accordingly, orders were made on 16.11.2017. By this Court's order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f fulfilling export obligations. The petitioner was issued advance authorisations under the extant Foreign Trade Policy 2015-20. The petitioner contends that the prevailing exemptions under the custom notifications, could not have been denied merely on the premise of the introduction of a new levy under the Goods and Service Tax with effect from 01.07.2017. This Court had while entertaining these proceedings made an interim order on 11.10.2017 in the following terms : "1. Notice. Mr. Sanjeev Narula, the learned CGSC, accepts notice for the Respondents. He has placed before the Court a Press Release issued by the Ministry of Finance dated 6th October 2017 setting out the relief package announced for exporters by the Goods and Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be issued in the immediate future. 3. Mr. Handoo, the learned counsel appearing for the Petitioner, states that notwithstanding the above relief measures announced by the GST Council on 6th October 2017, the situation on the ground remains the same. He has produced before the Court a copy of an e-challan showing payment of IGST to the tune of Rs. 58,58,345/- by the Petitioner in respect of Bill of Entry dated 10th October 2017 for import of gold bars from Abu Dhabi. He submits that the Petitioner was not permitted to clear the goods without such payment and that the Petitioner's protest to the authorities was to no avail. 4. The Court directs the Petitioner to place the above facts on an affidavit to be filed not later than 3 days fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cense issued on 17.07.2017. At that point of time, the exemption notifications (issued on 29.06.2017) were not in existence. The exemption of IGST, was not in force, on that date; the customs notification (of 29.06.2017) was amended only on 13.10.2017. In these circumstances, this Court is of the opinion that since the benefit of exemption in fact existed at that point of time, the most appropriate course would be for the respondent authorities to verify whether as a matter of fact the petitioner in fact fulfilled the export obligations pursuant to the advance license of 18.07.2017. If it did, there is no need for any further action. However, if it did not, then the appropriate and necessary assessment in accordance with law may be resorted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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