Delhi High Court
Northern Seed Association vs Union Of India & Ors & Ors. on 22 March, 2018
$~38
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ WRIT PETITION(CIVIL) No. 2821/2018
Date of decision: 22nd March, 2018
NORTHERN SEED ASSOCIATION .... Petitioner
Through Mr. Neeraj Grover, Advocate with Mr.
Aditya Singh, Ms. Mehk and Ms. Kanika,
Advocates.
versus
UNION OF INDIA & ORS & ORS. ..... Respondents
Through Ms. Maninder Acharya, ASG with Mr.
Ravi Prakash, CGSC and Mr. Nitish Gupta, Mr.
Viplav Acharya, Mr. Harshul Choudhary, Mr.
Sahil sood Advocates for UOI.
Mr. Amit Bansal and Mr. Akhil, Advs. for R-2.
Mr. Satish Aggarwala, Advocate for Customs.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
SANJIV KHANNA, J. (ORAL):
This writ petition has been filed by an association called Northern
Seed Association. It is stated that the petitioner association is registered
under the Societies Registration Act and importers of vegetable seeds are its
members.
2. The petitioners have primarily impugned General Alert Circular
No.11/2013 dated 30th September, 2013 issued by office of the
Commissioner of Customs, Tughlakabad and the decision dated 17 th July,
2017 by the Director (Customs), Central Board of Excise and Customs
(Traffic Unit) pursuant to order dated 5th December, 2016 passed in W.P.(C)
No.5245/2016.
3. We do not see any reason to entertain the present writ petition for
several reasons. The petitioner association has not filed list of its members
but it appears that some of its members are facing proceedings pursuant to
show cause notices issued to them. The issue and contentions raised is
whether the coriander seeds and chilly seeds imported by the members of
the petitioner association were covered under tariff item No.12099190 or
under tariff item No.09092110 and 09042212 respectively. The latter items
are applicable to spices.
4. Whether the goods imported by a particular person were spices or
coriander and chilly seeds would be primarily a factual dispute. This lis has
to be decided and adjudicated on case to case basis.
5. The respondents obviously would be entitled to contend and rely upon
the reasoning given in the communication dated 17 th July, 2017 and the
General Alert Circular No.11/2013. The importer would urge and content to
the contrary. The Customs Excise and Service Tax Appellate Tribunal, as
an appellate authority, would examine the entire issue depending upon facts
of each case.
6. General Alert Circular No.11/2013 was issued in the earlier regime
when Special Excise Duty was payable. Goods and Services Tax has since
been imposed with effect from 1st July, 2017. This could have its effect, as
accepted by counsel for the petitioner.
6. Recording the above, we are not issuing notice in the present writ
petition and leave it open to the members of the petitioner association to take
up their stand and stance in each specific case. If aggrieved, they would be
entitled to take recourse to remedies available to them under law. We have
passed the said order as it is the contention of the respondents that spices
were being imported as seeds and, therefore, the above General Alert
Circular No.11/2013 was issued. The intent was to stop and prevent misuse.
7. The writ petition is accordingly not entertained and is disposed of
with the aforesaid observations without expressing any opinion on merits.
No costs.
SANJIV KHANNA, J
CHANDER SHEKHAR, J
MARCH 22, 2018
pk
