M/S.Farm Equipment Corporation v. The Commissioner Of Customs (Imports)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.11.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.25723 of 2022 M/s.Farm Equipment Corporation, Represented by its Managing Director Mr.L.Edward Joseph Plot No.4, Sairam Street, Jothi Nagar, Kolathur, Chennai - 600 099.
... Petitioner Vs.
1.The Commissioner of Customs (Import), ICD-CONCOR Commissionerate - II Custom House, No.60, Rajaji Salai, Chennai - 600 001.
2.The Assistant Commissioner of Customs (Import), ICD-CONCOR Commissionerate - II, Custom House, No.60, Rajaji Salai, Chennai - 600 001.
... Respondents 1/6
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of certiorari, to call for the records of the impugned proceedings of the 2nd respondent in Order in Original No.91613/2022 dated 25.07.2022.
For Petitioner : Mr.M.Hariharan For Respondents : Mr.Gurumoorthy Senior Panel Counsel
ORDER
In this writ petition, the petitioner has challenged the Order-in-Original No.91613/2022 dated 25.07.2022. By the impugned order, the respondents have confirmed the demand in respect of imports made by the petitioner covered by the following Bills of Entry. Sl.
No B/E No.
B/E Date Item Nos Description Total IGST Paid @ 12% (in Rs.) Total IGST Payable @ 18% (in Rs.) IGST Difference 2374004 09.07.2017 275121 412681 137560 2518364 19.07.2017 1,2,3 299102 448652 149550 3734122 24.10.2017 1,2,3 285488 428231 142743 Total 429853 2/6
2. Operative portion of the impugned order dated 25.07.2022 reads as under:- "1. I reject the payment of IGST @ 12% under S.No. 196 of Schedule II under Notification No.1/2017-IGST as adopted by the importer for the items against the 3 bills of Entry viz., 1.2374004 dt. 09.07.2017, 2.2518364 dt. 19.07.2017 & 3.3734122 dt. 24.10.2017 as stated above in Table-I and confirm the payment of IGST @ 18% under SI.No.453 of Schedule-III of Notification No.01/2017-IGST in respect of above said 3 Bills of Entry.
2. I confirm the demand of Rs.4,29,853/- (Rupees Four Lakhs Twenty Nine Thousand Eight Hundred and Fifty Three Only) being the differential IGST payable by the importer @ 18% under SI.No.453 of Schedule-III of Notification No.01/2017-IGST as detailed in Table-I under the provisions of Section 28(8) of Customs Act, 1962 along with interest under Section 28AA, ibid.
3. I confirm the amount demanded for interest at applicable rates, on amount demanded at Sl.No.2 above under Sec 28AA of the Customs Act, 1962.
4. I impose penalty equal to duty demanded at (2) above and interest payable on the same under Section 114(A) of the Customs Act, 1962."
3. A reading of the impugned order indicates that the submission of the petitioner has been considered and appropriate decision has been arrived by the respondents rejecting the objection of the petitioner. 3/6
Therefore, the invocation of Article 226 of the Constitution of India is not available to the petitioner. The petitioner has to file a Statutory Appeal before the Appellate Commissioner under Section 128(1) of the Customs Act, 1962.
4. Under these circumstances, this Writ Petition is dismissed. However, liberty is given to the petitioner to file a Statutory Appeal before the Commissioner of Customs (Appeals) within a period of 30 days from the date of receipt of a copy of this order. In case, such appeal is filed, the Appellate Commissioner shall consider the same and dispose it on merits and in accordance with law.
5. This Writ Petition stands dismissed with the above observations. No costs. Consequently, connected writ miscellaneous petition is closed. 18.11.2024 Index:Yes/No Internet: Yes/No Speaking Order/Non-Speaking Order jas 4/6
To 1.The Commissioner of Customs (Import), ICD-CONCOR Commissionerate - II Custom House, No.60, Rajaji Salai, Chennai - 600 001.
2.The Assistant Commissioner of Customs (Import), ICD-CONCOR Commissionerate - II, Custom House, No.60, Rajaji Salai, Chennai - 600 001.
5/6
C.SARAVANAN, J.
jas and W.M.P.No.25723 of 2022 18.11.2024 6/6