2019 (4) TMI 451

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nior Standing Counsel, CBIC ORDER AJAY KUMAR MITTAL, J. 1. This writ petition has been filed under Articles 226/227 of the Constitution of India seeking declaration that notification dated 16.2.2019 (Annexure P-6) is not applicable to the goods already entered into India on or before 16.2.2019 and bill of entry had already been filed. Further, a writ of mandamus has been sought directing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d is an EDI Port so the Customs Broker filed online checklist which was converted into Bill of Entry dated 16.2.2019 (Annexure P-4). The Customs Authorities in the EDI System assessed Customs Duty Liability including Basic Customs Duty, Social Welfare Surcharge and Integrated Goods and Service Tax (IGST) is exempt from Basic Customs Duty vide Entry No.129 of notification dated 30.6.2017 (Annexure ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is clear from the EDI status report dated 16.2.2019 (Annexure P-7). The originally assessed duty was Rs. 73,341/- and the revised duty is assessed at Rs. 8,10,952/-. Hence, the present writ petition. 3. Learned counsel for the petitioner prayed that liberty be granted to the petitioner to file a detailed and comprehensive representation before the appropriate authority by incorporating the gri....