Case Name : Dawngate Business Link Pvt. Ltd. Vs Commissioner of Customs (Kerala High Court)
Appeal Number : WP(C) No. 34788 of 2023
Date of Judgement/Order : 25/10/2023
Related Assessment Year :
Dawngate Business Link Pvt. Ltd. Vs Commissioner of Customs (Kerala High Court)
Introduction: In a recent development, the Kerala High Court directed the Customs Department to expedite the appeal filed by Dawngate Business Link Pvt. Ltd. The petitioner sought the court’s intervention under Article 226 of the Constitution of India, urging a Writ of Mandamus to prompt a decision on their appeal (Ext.P2). The case revolves around the import of 150 electric scooters claimed to be in a Completely Knockdown Condition.
Detailed Analysis: Dawngate Business Link Pvt. Ltd. imported 150 electric scooters and filed bill of entry No.6925742 on 02.01.2022. The petitioner sought to classify the imported items under Customs Tariff Head 87116010, claiming the benefit of Notification No.50/2017-Customs, amended by Notification No.3/2019-Customs, to reduce Customs duty. Additionally, the petitioner claimed benefits under Notification No.1/2017-IGST, Serial No.242A, to reduce integrated IGST.
The Joint Commissioner of Customs (Imports) issued Order in Original No.13/2021-22 dated 01.02.2022, rejecting the petitioner’s claims. Subsequently, the petitioner filed Ext.P2 appeal under Section 128 of the Customs Act before the 1st respondent, where the appeal remained pending since 28.03.2022.
The Kerala High Court, considering the limited prayer of the petitioner, disposed of the writ petition with a specific direction to the 1st respondent. The Customs Department is now tasked with promptly considering and deciding Ext.P2 appeal in accordance with the law, with a preferred timeline of four months from the receipt of the certified copy of the judgment.
Conclusion: The Kerala High Court’s directive to expedite the appeal brings relief to Dawngate Business Link Pvt. Ltd., emphasizing the need for timely resolution in customs matters. As the case progresses, it will be essential to monitor how the Customs Department adheres to the court’s timeline and the subsequent implications for the petitioner’s claims on the import of electric scooters in Completely Knockdown Condition.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The present writ petition has been under Article 226 of the Constitution of India seeking the following reliefs:
a) Issue a Writ of Mandamus or appropriate Writs directions or orders directing the 1st respondent to decided Ext.P2 Appeal and pass appropriate orders within a time frame fixed by this Hon’ble Court.
b) Grant such other relief as this Hon’ble Court deem fit to grant in the interest of justice.
2. The petitioner had imported 150 pieces of Electric Scooters allegedly in Completely Knockdown Condition. The petitioner filed bill of entry No.6925742 on 02.01.2022 for clearance of the imported items. The petitioner classified the imported items under Customs Tariff Head 87116010 claiming benefit of Notification No.50/2017-Customs, as amended by Notification No.3/2019-Customs, for reducing Customs duty. The petitioner also claimed benefit of Notification No.1/2017-IGST, Serial No.242A for reducing integrated IGST. The Joint Commissioner of Customs (Imports)has passed Ext.P1 Order in Original No.13/2021-22 dated 01.02.2022, thereby rejecting the claim of the petitioner for benefit under Serial No.531A(1)(a), appended to Notification No.50/2017. Against the said Order in Original, the petitioner has preferred Ext.P2 appeal under Section 128 of the Customs Act, before the 1st respondent. The appeal has remain pending on the file of the 1st respondent with effect from 28.03.2022.
3. Considering the limited prayer of the petitioner, the present writ petition is disposed of, with a direction to the 1st respondent to consider and decide Ext.P2 appeal in accordance with law, preferably within a period of four months from the date of receipt of a certified copy of the judgment.
With the aforesaid direction, the present writ petition shall stands finally disposed of.
