2024 (2) TMI 482

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....garwal, Ankur Agarwal For the Respondent : C.S.C. ORDER 1. Heard Sri Suyash Agarwal, learned counsel appearing on behalf of the petitioner and Sri Shiv Prakash Dubey, learned Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order levying penalty dated October 25, 2018 ....

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....f detention was passed. 4. It is to be noted that in the present case, the goods were imported from China and IGST @ 28% was paid at the time of import. It is to be further noted that when IGST has already been paid to the custom authorities while the goods were being imported, no further tax is leviable under the Act. 5. In light of the same, learned counsel for the petitioner submitted tha....