Case Law Details
Technology Next Through Its Proprietor Sh. Ashim Gupta Vs Principal Commissioner of Customs (Delhi High Court)
In a recent ruling, the Delhi High Court addressed the case of Technology Next, represented by Sh. Ashim Gupta, against the Principal Commissioner of Customs. The crux of the matter revolved around the denial of customs refund without considering the request to reassess the bill of entry. This article delves into the details of the case, the court’s analysis, and its consequential directives.
Technology Next, a trader of internet networking equipment, imported goods under Bill of Entry No. 5709318 dated 16.11.2019. However, the Assessing Authority modified the classification, resulting in a higher customs duty. De-spite Technology Next’s request for reassessment and a speaking order, the authority failed to act, leading to the payment of excess duty amounting to Rs.8,42,518/-.
The petitioner pursued an appeal, culminating in a favorable decision on 31.10.2022. The court directed the Assessing Authority to reevaluate the bill of entry and pro-vide a speaking order after affording Technology Next a personal hearing. However, despite the pas-sage of time, the adjudicating proceedings remained unresolved.
During the court proceedings, it was revealed that the impugned order inaccurately suggested that the bill of entry was filed after the effective date of a notification, where-as it was lodged prior. Consequently, the Delhi HC disposed of the petition, instructing the adjudicating authority to expedite the proceedings within six weeks, ensuring a fair hearing for Technology Next.
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