Delhi High Court
National Coop.Con.F.O I.Ltd. vs Uoi & Ors. on 5 February, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~11
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 05.02.2024
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+ W.P.(C) 16905/2004
NATIONAL COOP.CON.F.O I.LTD. ....Petitioner
versus
UOI & ORS. ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Ms. Anju Bhattacharya, Ms. Switi, Ms. N. Chandra and
Mr. Vinod Fulara, Advs.
For the Respondents: Mr. Bhagvan Swarupshukla
CGSC with Mr. Sarvan Kumar Advocate (Through VC).
Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr.
Jatin Kumar Gaur and Mr. Gurpreet Singh Gulati, Advs.
for R-2.
Ms. Anushree Narain, Standing Counsel with Ms. Simran
Kumari, Adv. for R-3.
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J (ORAL)
REVIEW PET. 421/2018 & CM. APPL. 48644/2018
1. Petitioner seeks review/recall of order dated 19.07.2018,
whereby the petition filed by the Petitioner was disposed of holding
that the rate of duty as on the date of import would cover the case of
the Petitioner.
2. Petitioner had filed the subject writ petition seeking quashing of
the custom Notification dated 15.01.2003, whereby the respondent had
sought to charge duty at the rate of 100 % of the value of the goods i.e.
fresh garlic. As per the petitioner, the duty payable was only 30%.
3. Subject petition was disposed of by order dated 19.07.2018,
holding that there were no exceptional circumstances warranting lower
rate of duty and as such the rate of duty as on the date of import would
cover case of the Petitioner.
4. Subject Review Petition was filed contending that petitioners
were not aware of theNotification dated 28.02.2011, whereby the case
of the petitioner was covered under para 14.10 and as such the same
could not be brought to the notice of the Court at the time when the
petition was disposed of.
5. Para 14.10 reads as under:-
"14.10 Special provision is being made vide clause 54 of
the Finance Bill, 2011 read with the Third Schedule to
retrospectively provide a concessional basic customs duty of
30% to fresh garlic import by National Cooperative Federation
and Madhya Pradesh State Cooperative Marketing Federation
under import licenses issued by the Central Government and
cleared after 15.1.2003. This provision would come into force
on the date of enactment of the Finance Bill, 2011. Pending
cases of these importers pertaining to the period mentioned
above may be identified and disposed off accordingly."
6. Learned counsel appearing for the respondent/Customs submits
that he has received an Office Memorandum dated 02.02.2024 bearing
File No. CBIC-190336/2/2024-TO(TRU-I)-CBEC(Computer No.
300613243) to the effect that notwithstanding anything contained in
Section 25(1) of the Customs Act 1962, fresh garlic falling under
Tariff Item 0703 20 00 in First Schedule to Custom Terrif Act 1975
imported by the petitioner under an import license issued by the
Central Government and cleared after 15.01.2003 was deemed have
been exempted on and from 15th day of January, 2003 from so much
of custom duty as in excess of 30 % ad valorem.
7. In view of the Office Memorandum dated 28.02.2011 read with
Office Memorandum dated 02.02.2024, it is clear that the import made
by the petitioner was deemed to be exempted from so much of custom
duty as is excess of 30 % ad valorem.Accordingly, there is an error
apparent on the face of the record. Consequently, the order dated
19.07.2018 is recalled. The writ petition is restored to its original
number.
W.P.(C) 16905/2004
8. Further, in view of the above-referredNotification dated
28.02.2011 read with office Memorandum dated 02.02.2024 and
submissions made by therespondents,it is held that the importmade by
the petitioner of fresh garlic falling under Tariff Item 0703 20 00 of
the First Schedule to the Custom Tariff 1975 under import license
issued by the Central Government and cleared after 15.01.2003 would
be deemed to be exempt on andfrom 15th day of January, 2003 from so
much of custom duty as in excess of 30 % ad valorem.
9. Petition is disposed of in the above terms.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
FEBRUARY 05, 2024
NA
