Kerala High Court
Vkl Seasoning Private Limited vs The Commissioner Of Customs on 17 February, 2025
W.P.(C) Nos.28125 of 2021
& 1
14929 of 2023
2025:KER:12986
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
MONDAY, THE 17TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946
WP(C) NO. 28125 OF 2021
PETITIONER:
VKL SEASONING PVT.LTD.,
HAVING ITS REGISTERED OFFICE AT PLOT NO.R 30,
TTC INDUSTRIAL AREA, MIDC RABALE NAVI MUMBAIM,
THANE, MAHARASHTRA-400701, REPRESENTED BY ITS
MANAGER-FINANCE & OPERATIONS, SRI. M. UDAYAKUMAR
BY ADVS. ASWIN GOPAKUMAR
ANWIN GOPAKUMAR,IJAS MUHAMMED
ANJU YOYAKEY,NIKITHA SUSAN PAULSON
RESPONDENTS:
1 THE COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, INDIRA GANDHI ROAD,
WILLINGDON ISLAND, COCHIN-682009
2 THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL,
DIRECTORATE OF REVENUE INTELLIGENCE,
DELHI ZONAL UNIT, B-3, 4,6TH FLOOR,
DEENDAYAL ANTYODAYA BHAWAN, CGO COMPLEX,
LODHI ROAD, NEW DELHI-110003
OTHER PRESENT:
SC- SREELAL N WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
17.02.2025, ALONG WITH WP(C).14929/2023, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.28125 of 2021
& 2
14929 of 2023
2025:KER:12986
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
MONDAY, THE 17TH DAY OF FEBRUARY 2025 / 28TH MAGHA, 1946
WP(C) NO. 14929 OF 2023
PETITIONER:
VKL SEASONING PRIVATE LIMITED,
HAVING ITS REGISTERED OFFICE AT PLOT NO. R 30,
TTC INDUSTRIAL AREA, MIDC RABALE NAVI MUMBAI,
THANE, MAHARASHTRA - 400701; REPRESENTED BY ITS
MANAGER- FINANCE & OPERATIONS, SRI. M. UDAYAKUMAR,
BY ADVS.ASWIN GOPAKUMAR
ANWIN GOPAKUMAR,ADITYA VENUGOPALAN
NIKITHA SUSAN PAULSON,MAHESH CHANDRAN
AVINASH KURUNGOT, SHALLET K. SAM
RESPONDENTS:
1 THE COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, INDIRA GANDHI ROAD,
WILLINGDON ISLAND, COCHIN, PIN - 682009
2 THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL,
DIRECTORATE OF REVENUE INTELLIGENCE,
DELHI ZONAL UNIT B-3 & 4,6TH FLOOR,
PT.DEENDAYAL ANTYODAYA BHAWAN, CGO COMPLEX,
LODHI ROAD, NEW DELHI, PIN - 110003
BY ADV Sreelal Warriar
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
17.02.2025, ALONG WITH WP(C).28125/2021, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.28125 of 2021
& 3
14929 of 2023
2025:KER:12986
VIJU ABRAHAM, J.
.................................................................
W.P.(C) Nos.28125 of 2021
&
14929 of 2023
.................................................................
Dated this the 17th day of February, 2025
JUDGMENT
W.P.(C) No.28125 of 2021 is filed challenging Ext.P4 show
cause notice taking a contention that the said show cause notice is
null and void and issued without any authority or jurisdiction. Whereas
W.P.(C) No.14929 of 2023 is filed to declare that the provisions of
Section 97 of the Finance Act, 2022 is ultra vires the constitution of
India.
2. It is brought to my notice the decision of the Apex Court in
Commissioner of Customs v. Canon India Pvt. Ltd.,
MANU/SC/1189/2024, whereby the Apex Court has allowed the
review petition filed by the Department seeking review of the judgment
in Canon India Pvt. Ltd. v. Commissioner of Customs, 2021 (376)
ELT 3(SC), wherein the constitutional validity of Section 97 of the
Finance Act, 2022 was upheld.
In the light of the above, no relief could be granted to the
14929 of 2023
2025:KER:12986
petitioner herein. The direction issued by the Apex Court in
Commissioner of Customs v. Canon India Pvt. Ltd. cited supra will
govern these cases also.
Sd
VIJU ABRAHAM
JUDGE
cks
14929 of 2023
2025:KER:12986
APPENDIX OF WP(C) 28125/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF COMPUTATION STATEMENT
SHOWING THE DIFFERENTIAL DUTIES OF
CUSTOMS AND INTEGRATED GOODS AND
SERVICES TAX (IGST) AS DEMANDED BY
THE OFFICE OF RESPONDENT NO.2.
Exhibit P2 TRUE COPY OF THE LETTER DATED
27.01.2020 SUBMITTED BY THE
PETITIONER TO THE DEPUTY
COMMISSIONER, SPECIAL INTELLIGENCE
AND INVESTIGATION BRANCH, CUSTOM
HOUSE, COCHIN.
Exhibit P3 TRUE COPY OF THE JUDGMENT DATED
03.03.2020 IN WPC NO.4842/2020.
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.02/2021 DATED 11.01.2021.
Exhibit P5 TRUE COPY OF INSTRUCTION NO.04/2021-
CUSTOMS IN F.NO.450/72/2021-CUS-IV
ISSUED BY THE CBIC (CENTRAL BOARD OF
INDIRECT TAX AND CUSTOMS).
Exhibit P6 TRUE COPY OF NOTICE DATED 23.11.2022
ISSUED BY THE OFFICE OF RESPONDENT
NO.1 INTIMATING PERSONAL HEARING IN
EXT. P4 SHOW CAUSE NOTICE
14929 of 2023
2025:KER:12986
APPENDIX OF WP(C) 14929/2023
PETITIONER EXHIBITS
Exhibit P-1 SHOW CAUSE NOTICE NO.01/2021 DATED
11.01.2021 IN F.NO. DRI/DZU/23/ENQ.-
68/2019/VKL/3847
Exhibit P-2 A TRUE COPY OF INSTRUCTION
NO.04/2021-CUSTOMS IN
F.NO.450/72/2021-CUS-IV ISSUED BY THE
CBIC
Exhibit P-3 . A TRUE COPY OF THE NOTICE DATED
17.04.2023 BEARING DIN NO.
20230458MB000051515B ISSUED BY THE
RESPONDENT NO.1'S OFFICE
