2023 (1) TMI 1109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ose For the Petitioner : Mr.S.P.Siva Pradosh For the Respondent : Mr. R.Gunaalan Junior Standing Counsel ORDER 1. The petitioner has challenged the Audit Consultative Letter dated 26.12.2022 issued to him as per the provisions of Section 28 of the Customs Act, 1962 requesting them to pay differential duty of Rs.2,08,24,864/- with interest on the ground that they had imported goods namely Horse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rongly denies the said contention. According to them, as per the definition of 'cattle' as founded in the Indian Forest Act, 1927, Tamil Nadu Forest Act, 1882, Cattle Tress Pass Act, 1871 and the Wild Life Protection Act, 1972, the Horse Feed will also come within the definition of cattle which is exempted from payment of IGST duty. The petitioner also contends that as per the notification .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ken 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-ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X