2023 (1) TMI 1109

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....>Honourable Mr.Justice Abdul Quddhose For the Petitioner : Mr.S.P.Siva Pradosh For the Respondent : Mr. R.Gunaalan Junior Standing Counsel ORDER 1. The petitioner has challenged the Audit Consultative Letter dated 26.12.2022 issued to him as per the provisions of Section 28 of the Customs Act, 1962 requesting them to pay differential duty of Rs.2,08,24,864/- with interest on the ground....

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....he year 2021. 3. However, the petitioner strongly denies the said contention. According to them, as per the definition of 'cattle' as founded in the Indian Forest Act, 1927, Tamil Nadu Forest Act, 1882, Cattle Tress Pass Act, 1871 and the Wild Life Protection Act, 1972, the Horse Feed will also come within the definition of cattle which is exempted from payment of IGST duty. The petitio....

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....y the respondent. As no final decision has been taken till date by the respondent as to whether a notice contemplated under Section 28(1) of the Customs Act, 1962 has to be issued to the petitioner or not with regard to the recovery of duties not levied or not paid or short levied or short paid or erroneously refunded, the question of entertaining this writ petition, at this stage, will not arise ....