Case Law Details
Hetero Labs Limited Vs Assistant Commissioner (Telangana High Court)
Demand of duty and interest when delay on part of authorities processing necessary redemption certificate: The assessee was exempted from payment of customs duty by Notification No. 96/2009-Cus. subject to condition that evidence of discharge of export obligation was produced within sixty days of expiry of the period allowed for fulfilment of EO. However, the redemption certificates in proof of fulfilment of such export obligations were issued to the assessee belatedly. Allowing the writ petition, the High Court of Telangana and Andhra Pradesh held that the authorities should put in place a proper mechanism to see that certificates are issued promptly.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The Assistant Commissioner of Customs (Group-7), office of the Commissioner of Customs (Airport & Air Cargo), Chennai, the first respondent, passed three separate orders on 09.10.2014. Thereby, he held that M/s.Hetero Labs Limited, Hyderabad, had violated Condition (ix) of Customs Notification No.96 of 2009 dated 11.09.2009 and levied upon it duty along with interest thereon, aggregating to Rs.16,00,00,000/-.
2. Aggrieved thereby, M/s.Hetero Labs Limited, Hyderabad, came before this Court. W.P.No.25098 of 2018 was filed by it against Order-in-Original No.701 of 2014 dated 09.10.2014, whereby it suffered duty of 5,00,00,000/- with interest thereon from 09.02.2010. W.P.No.25477 of 2018 was filed by it against Order-in-Original No.702 of 2014 dated 09.10.2014 visiting upon it duty of Rs.5,00,00,000/- with interest from 29.01.2010. Lastly, W.P.No.25486 of 2018 was filed by it against Order-in-Original No.700 of 2014 dated 09.10.2014, where under it suffered duty of Rs.6,00,00,000/- with interest thereon from 05.01.2010.
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