Eastman International Vs Union of India (Chhattisgarh High Court)
Chhattisgarh High Court held that denial of benefit of exemption under Notification No. 50/2023-Customs merely because the petitioner did not adopt the LoC route is impermissible in fiscal jurisprudence. Accordingly, benefit granted as petitioner satisfied clause (i) of condition no. 6 of said notification.
Facts- The petitioner is engaged, inter alia, in the trading of rice, cycle parts, ceramic tiles etc. The petitioner, inter alia, exports the rice out of India. It has been exporting rice out of India since the year 2012. Vide the present petition under Article 226 of the Constitution of India, the petitioner challenges levy of export duty of 20% on export of parboiled rice falling under Chapter Heading 1006 30 10 vide notification no. 49/2023-Customs dated 25.08.2023. However, vide notification no. 50/2023-Customs dated 25.08.2023 an exemption was immediately granted in respect of very same parboiled rice falling under Chapter Heading 1006 30 10 of the Customs Tariff Act, 1975, subject to condition(s) specified therein. It is the case of the Petitioner that it had satisfied Condition No. 6 of the aforesaid exemption Notification and accordingly it was exempt from paying export duty on the export of parboiled rice from Notification No. 49/2023-Customs.
