Kerala HC Directs Customs: Expedite Appeal on Electric Scooter Import

Case Law Details

TaxGuru Citation

2023 taxguru.in 7080

Case Name

Dawngate Business Link Pvt. Ltd. Vs Commissioner of Customs (Kerala High Court)

Appeal Number

Only available for paid members

Date of Judgement/Order

Only available for paid members

Courts

All High Courts, Kerala High Court

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.