Knp Overseas Pvt. Ltd. vs Principal Commissioner Of Customs ...
2024 Latest Caselaw 3271 Del

Delhi High Court

Knp Overseas Pvt. Ltd. vs Principal Commissioner Of Customs ... on 16 April, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~10
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                                                                 Judgment delivered on: 16.04.2024

                          +                      W.P.(C) 12886/2022
                          KNP OVERSEAS PVT. LTD.                                       ..... Petitioner

                                                      versus

                          PRINCIPAL COMMISSIONER OF
                          CUSTOMS (EXPORT) & ORS.                                   ..... Respondents

                          Advocates who appeared in this case:

                          For the Petitioner:         Mr. Anjali Jha Manish, Mr. Priyadarshi Manish and
                                                      Ms. Divya Rastogi, Advocates
                                                      Versus

                          For the Respondents:        Ms. Sonu Bhatnagar, SSC with Ms. Nishtha Mittal,
                                                      Ms. Apurva Singh and Ms. K.S. Mary Jonet,
                                                      Advocates for R-1 & 3
                                                      Mr. Asheesh Jain, CGSC with Mr. Gaurav Kumar,
                                                      Mr. Preetpal Singh, Ms. Neha Narang, Advocates
                                                      for R-5
                                                      Mr. Aditya Singla, SSC with Mr. Ritwik Saha,
                                                      Advocate for R-2 and 4
                                                      Mr. Rajeev Aggarwal, ASC for R-4
                                                      Mr. Abhinav Sahrma and Mr. Ayush Srivastava,
                                                      Advocates

                          CORAM:-
                          HON'BLE MR. JUSTICE SANJEEV SACHDEVA
                          HON'BLE MR. JUSTICE RAVINDER DUDEJA

                                                 JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner seeks a direction to the respondent to release the Integrated Goods and Service Tax paid on exported goods and also interests on the refund under IGST.

2. Petitioner also seeks release of duty drawback amounting to Rs. 46,03,593/- as also a rebate under Rebate of State and Center Taxes and Levies (hereinafter referred to as ROSCTL) amounting to Rs. 24,49,760.29.

3. Learned counsel for the petitioner submits that in so far as release of IGST and interest is concerned, the same already stands allowed in favour of the petitioner and the issue now surviving is with regard to release of ROSCTL. Learned counsel submits that the same pertains to 13 shipping bills which were uploaded on the online portal of the respondent, out of which 11 were uploaded on 31.03.2020 and two were uploaded on 30.10.2020.

4. Learned counsel appearing for the respondent no. 5/DGFT submits that the Department does not process the bills merely on their being uploaded but on a formal application being filed seeking release of ROSCTL in terms of the handbook of procedure issued under the Foreign Trade Policy for the period 2015-2020.

5. Learned counsel for the petitioner submits that without prejudice to her rights and contentions, petitioner shall make a formal

application in terms of the said procedure within a period of one week.

6. On such an application being filed, respondent shall process the same in accordance with the rules and law within a maximum period of four weeks from the date of submission of the application.

7. The petition is accordingly disposed of, reserving the right of the petitioner to take such further remedy as may be permissible in law in case aggrieved by any order passed by the respondēent.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J APRIL 16, 2024 'rs'