Case Law Details
Tube Investments of India Limited Vs Union of India (Madras High Court)
Exemption, when port notified subsequently: Madras High Court has allowed benefit of Notification No. 104/2009-Cus. (status holder incentive scheme) in a case where the imports were made before the addition of the name of the specific port in the said notification. It observed that the ports referred to in the exemption notification originally were not exhaustive as the notification was amended periodically by including other ports as well and one such inclusion was the specified port later. The Court was of the view that the list provided in the notification was only inclusive in view of the fact that the authorities included other ports by amending the said notification periodically. It also noted that the proviso in the said notification empowered the Commissioner of Customs to issue permission of import and export from other ports as well by issuing a special order. Contention of the Revenue department that power conferred on the Commissioner was only prospective and not retrospective, was also rejected by the High Court.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
The petitioner is aggrieved against the order of the second respondent dated 10.04.2019, wherein and whereby, the request of the petitioner to extend the benefit of Notification No.104/2009 – Customs dated 14.09.2009, in respect of goods already cleared vide five Bills of entry through ICD – Arakkonam during the period from February, 2013 to taxguru.in July, 2013, was rejected.
2. Following are the short facts and circumstances which made the petitioner to file the present writ petition :-
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