TaxTMI 
TaxTMI 
2023 (2) TMI 1322
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....to be charged as the same would be contrary to the various Government advisories issued during the Covid-19 pandemic. The prayers sought in the petition are as under: "(A) YOUR LORDSHIPS may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction holding the action of the concerned Respondents in charging the ground rent, demurrage and container detention charges, as illegal and contrary to Government advisories. (B) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction directing the Respondents Nos. 5 to 8 to return/ restitute to the Petitioner Company amounts c....
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....dings. 4. Having regard to the interests of justice, we are of the view that an order for the transfer of the proceedings is warranted. We direct that Special Civil Application No 9046 of 2020 titled "M/s ARL Infratech Limited vs Union of India & Others" be transferred from the High Court of Gujarat at Ahmedabad to the High Court of Delhi at New Delhi. 5. The Transfer Petition is accordingly disposed of. 6. The transferor court shall forthwith transmit the record of the aforesaid case to the transferee court. 7. Pending application(s), if any, shall stand disposed of." 3. Pursuant to the said order, the writ petition has been listed before this Court. 4. None appears for the Petitioners. Ld. Counsel....
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....ndemic. Inability to move or transport their export/import goods, during the said period, is pleaded as the justification. It is a matter of record that some importers did, in fact, clear their consignments even during this period. Assessment of the extent to which any particular importer or exporter was impacted would, by its very nature, involve, inherently disputed questions of fact. The petitioners' stand is that, irrespective of the individual facts of each case, orders and circulars issued by the MOS, DGS and CBIC entitle all importers and exporters to amnesty as sought, across the board. Whether they do, or not, is required to be determined by us in these petitions.... ...44. There is another, more empirical, reason, why....
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....nd the exporters, for the period during which the goods continued to remain stored in their premises during lockdown, it would be completely disincentivise the importers and exporters from seeking release of the consignments. Any such direction would also be intrinsically opposed to public interest, as it would result in clogging of the ICDs and CFSs by importers and exporters who, without having to pay any penal charges, would continue to enjoy the facility of storing their goods. This, in turn, would be contrary to the very objective of establishing CFSs, which was to unclog the ports. 46. These are all issues involving disputed questions of fact, not amenable to adjudication under Article 226 of the Constitution of India. It is ....