Case Law Details
Directorate of Revenue Intelligence Vs Spraytec India Ltd (Delhi High Court)
Delhi High Court held that merely because an officer of customs contemplates that a question may arise for consideration, does not mean that the question is pending consideration. Accordingly, the same cannot bar Customs Authority for Advance Ruling (CAAR) from deciding the issue in an application for advance ruling.
Facts-
The respondent had imported actuator and aerosol valves meant for perfumes and toilet sprays. According to the respondent, the said goods were classified by the respondent under various sub-heads of Chapter 84 of HSN Code. According to the respondent, the same were covered under the Customs Tariff Heading (CTH) 84248990. According to DRI, the goods were required to be classified under CTH 9616 and were subject to higher rate of custom duty than the goods classified under CTH 84248990.
It is stated that the office premises of the respondent were searched by DRI on 15.01.2019. Thereafter, various summons were issued by DRI. According to the respondent, the last summon issued by DRI in the year 2019, was on 16.05.2019. It is material to note that the petitioner had imported certain goods against a Bill of Entry dated 14.01.2019. The said consignment was not released. Aggrieved by the same, the respondent had filed a writ petition [being WP(C) No.916/2019] before this Court. The Coordinate Bench of this Court had disposed of the said writ petition by directing the Revenue to issue a provisional assessment order at the earliest and preferably, within a period of two weeks from that date.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
