2015 (7) TMI 851

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....rt : Tata Chemicals Limited, the writ petitioner is proposing to import muriate of potash, due to arrive shortly in the Port of Kolkata by the vessel MV Ultra Wollongong. 2. There is no dispute that in respect of this importation 5% basic duty is payable. But the question is whether 1% countervailing duty claimed by the Customs is payable. 3. Mr. J.P. Khaitan, learned senior advoc....

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....manual bills of entry may continue to be accepted. 6. Mr. Bharadwaj for the Customs submits that the issue whether the petitioner is utilising the imported materials for the manufacture of fertilizers is before the Commissioner of Customs (Appeals). This is in respect of an earlier importation. Furthermore, the petitioner should be directed to file the bill of entry electronically for paymen....