2019 (10) TMI 461

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....nd MR ADITYA S TRIPATHI For The Respondent (s) : None ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Paresh Dave, learned advocate for the petitioner invited the attention of the court to the provisions of section 12 of the Customs Act, 1962, to submit that this is the charging section which provides for levy of duties of customs on goods imported into or exported from I....

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....tain hot rolled and cold rolled stainless steel flat products originating in, or exported, from the Peoples Republic of China came to be imposed. It was submitted that in the facts of the present case, the goods in question came to be imported vide bills of entry dated 7.7.2017, 17.7.2017, 16.8.2017 and 4.9.2017, prior to the coming into force of the said notification. It was submitted that, there....

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....T 3 (SC) has held that goods manufactured prior to levy of duty not being excisable goods are not dutiable. The court held that once levy is not there at the time when the goods are manufactured or produced in India, it cannot be levied at the stage of removal of the said goods. It is not as if the levy is at the stage of removal; it is only the collection that is done at the stage of removal. It ....

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....invited to a decision of the Madras High Court in the case of Leitwind Shiram Manufacturing Ltd. v. Assistant/Deputy C.C. (GR.4), Chennai, 2018 (361) ELT 398 (Mad.), to submit that the court in the said decision has held that as per section 15(1)(b) of the Customs Act, in the case of goods cleared from a warehouse under section 68, the rate of duty and tariff valuation, if any applicable to any im....