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of <h1>Court directs exemptions for imported oxygen concentrators for individuals, appoints Amicus Curiae</h1> The Court addressed a challenge to a customs notification under Article 21 of the Constitution, emphasizing the need to ameliorate difficulties faced by ... Exemption from imposition of IGST - oxygen concentrators imported by the State Government - N/N. 30/2021-Customs, dated 01.05.2021 - HELD THAT:- The petitioner states that he will deposit the requisite amount with the Registry of this Court within the next three days - In the meanwhile, in case, the oxygen concentrator, sought to be imported by the petitioner, reaches the concerned customs barrier, the same will be released, subject to the petitioner depositing, with this Court, an amount equivalent to IGST presently payable by him, in accordance with the impugned notification, within three days from today. Since the requisite IGST will be deposited by the petitioner, with this Court, the respondent will not levy a charge qua the same on the importing agency, i.e., FedEx Corporation. List the matter on 18.05.2021. 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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