Ascensia Diabetes Care India Pvt. ... vs The Union Of India Repre Its ...
2022 Latest Caselaw 1194 Bom

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         IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                 CIVIL APPELLATE JURISDICTION

                       WRIT PETITION NO.5992 OF 2021

Ascensta Diabetes Care India Pvt. Ltd.                 .. Petitioner
     Versus
The Union of India & Anr.                              .. Respondents

            ---
Mr.Rafique Dada, Senior Advocate         a/w Mr.Rajan Mishra and
Mr.Vaibhav P. Patankar i/by Patankar and Associates for the petitioner.
None for the respondents.
            ---

                               CORAM : R.D. DHANUKA AND
                                         S.M. MODAK, JJ.

                              DATE     : 2nd February 2022
                                   (through Video Conferencing)

P.C.:-
.               Mr.Dada, learned senior counsel for the petitioner states that

the respondents are served. None appears for the respondents when the matter was called out.

2. The petitioner is directed to serve a fresh notice to the respondents with a request to remain present on the next date without fail.

3. Affidavit-in-reply, if any, shall be filed within two weeks from the date of communication of this order with a copy to be served upon the petitioner's advocate. Rejoinder, if any, shall be filed within one week thereafter.

4. Issue raised by the petitioner in this writ petition is whether the Assessing Officer could have relied upon the Notification

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No.50/2017-Customs dated 30th June 2017 providing for 5% standard rate of duty for item at Serial No.576 bearing description of goods-Blood Glucose Monitoring System (Glucometer) and test strips contrary to Entry 90.27 providing the rate of duty as Nil?

5. Reliance is placed on the judgment of CESTAT in case of Bayer Pharmaceuticals Pvt. Ltd. Vs. Commissioner of Customs, Mumbai reported in 2016 (331) E.L.T. 317 (Tri.-Mumbai) holding that entry 90.27 would apply in respect of the identical goods and not entry 90.18 pressed in service by the respondents. It is submitted that the petitioner has taken over management from Bayer Pharmaceuticals Pvt. Ltd.

6. Till next date, the respondents shall not take coercive steps against the petitioner for enforcing recovery based on the impugned Assessment Order dated 31st December 2020 annexed at Exhibit 'D' to the petition. The petitioner is directed to convey this order to the respondents for information and compliance. Parties to act on the authenticated copy of this order.

7. Place the matter on board on 7th March 2022.

                 S.M. MODAK, J.                  R.D. DHANUKA, J.