Court directs exemptions for imported oxygen concentrators for individuals, appoints Amicus Curiae

The Court addressed a challenge to a customs notification under Article 21 of the Constitution, emphasizing the need to ameliorate difficulties faced by the petitioner and others. It directed the respondent to consider extending exemptions for imported oxygen concentrators beyond state entities to individuals. Additionally, the Court suggested exempting IGST on oxygen concentrators for individuals and granted an interim direction for import clearance of an oxygen concentrator pending the final decision. The Court appointed an Amicus Curiae, ordered depositing the IGST amount with the Court for clearance, and scheduled the next hearing for further proceedings.

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Issues:
Challenge to customs notification under Article 21 of the Constitution; Exemption of IGST on imported oxygen concentrators; Interim direction for import clearance of oxygen concentrator pending final decision.

Analysis:

1. Challenge to Customs Notification under Article 21 of the Constitution:
The judgment pertains to a writ petition challenging a customs notification under Article 21 of the Constitution. The Court noted that while tax is an exaction by the State and does not ordinarily encompass equity, the petitioner invoked Article 21 due to the challenging circumstances. The Court emphasized the need for a decision that would ameliorate difficulties faced by the petitioner and others similarly situated. The Court highlighted the rare nature of challenging a tax statute under Article 21 and directed the respondent to consider extending exemptions beyond state entities to individuals for imported oxygen concentrators.

2. Exemption of IGST on Imported Oxygen Concentrators:
The Court was informed that a notification exempted the imposition of IGST on oxygen concentrators imported by state entities until a specified date. The Court suggested extending this exemption to individuals to obtain imported oxygen concentrators as gifts without paying IGST. The respondents were directed to revert with instructions on this matter. The Court emphasized the importance of facilitating access to essential medical equipment during the ongoing difficult times.

3. Interim Direction for Import Clearance of Oxygen Concentrator:
The petitioner sought an ad-interim direction for the import clearance of an oxygen concentrator pending the final decision on the writ petition. The petitioner offered to deposit an amount equivalent to the IGST payable with the Court to facilitate clearance. The Court ordered notice in both the writ petition and the application for interim relief. It directed the release of the oxygen concentrator upon depositing the IGST amount with the Court, to be invested in an interest-bearing fixed deposit. The Court appointed an Amicus Curiae to assist in the matter and scheduled the next hearing for a specified date.

In conclusion, the judgment addresses the challenges posed by a customs notification under Article 21 of the Constitution, the exemption of IGST on imported oxygen concentrators, and the interim relief sought for import clearance. The Court's directions aim to balance the legal considerations with the urgent need to facilitate access to essential medical supplies during the prevailing difficult circumstances.

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