The Court directed that the petitioner was not required to pay IGST in respect of imported goods.
IGST —Customs Assessment —– The Court observed that the petitioner was unaware of an earlier order made by this Court. The bill of entry was not being assessed either on self assessment, provisional assessment or reassessment. The petitioner relied on an earlier order made on 11.10.2017 in Jindal Dyechem Industries (P) Ltd. vs. Union of India & Ors. [WP(C) 8677/2017]. On 16.04.2018, this Court disposed off Jindal Dyechem’s petition after noticing that on 13.10.2017 pursuant to a press release, the respondent extended benefit of exemption notification which had hitherto prevailed to levies under the IGST. That levy did not exist at the time the amended customs notifications were issued i.e. 29.06.2017. The court observed that facts of this case are identical with those of Jindal Dyechem (supra).
Held that:- The Hon’ble High Court disposed the writ petition alongwith pending application in terms of the operative portion of the order in respect of Jindal Dyechem Industries (P) Ltd. vs. Union of India & Ors. [WP(C) 8677/2017].
The Court directed that the petitioner was not required to pay IGST in respect of imported goods.
IGST —Customs Assessment —– The Court observed that the petitioner was unaware of an earlier order made by this Court. The bill of entry was not being assessed either on self assessment, provisional assessment or reassessment. The petitioner relied on an earlier order made on 11.10.2017 in Jindal Dyechem Industries (P) Ltd. vs. Union of India & Ors. [WP(C) 8677/2017]. On 16.04.2018, this Court disposed off Jindal Dyechem’s petition after noticing that on 13.10.2017 pursuant to a press release, the respondent extended benefit of exemption notification which had hitherto prevailed to levies under the IGST. That levy did not exist at the time the amended customs notifications were issued i.e. 29.06.2017. The court observed that facts of this case are identical with those of Jindal Dyechem (supra).
Held that:- The Hon’ble High Court disposed the writ petition alongwith pending application in terms of the operative portion of the order in respect of Jindal Dyechem Industries (P) Ltd. vs. Union of India & Ors. [WP(C) 8677/2017].