Charan Singh Surjit Singh Gujral Vs Union of India & Ors. (Bombay High Court)
In , the Bombay High Court considered a writ petition seeking refund of IGST along with interest on delayed refunds relating to exports made under multiple shipping bills between December 2018 and January 2019. The petitioner had exported goods after payment of IGST and contended that refund under Section 54 of the CGST Act became due upon final assessment of the shipping bills.
Subsequently, the goods were seized by the Special Intelligence and Investigation Branch on allegations of misdeclaration of value, leading to an Order-in-Original confiscating goods, redetermining export value, restricting drawback and MEIS benefits, and imposing penalties. The petitioner challenged the Order-in-Original before the Commissioner of Customs (Appeals), who by order dated 25 June 2021 set aside the adjudication order. The appellate authority observed that the investigation was conducted in a haphazard manner, show cause notice was not issued within the prescribed period under Section 110(2) of the Customs Act, and principles of natural justice were violated as no personal hearing was granted despite request by the petitioner. It also held that the case was unsustainable on merits.
The Department’s appeal before the Customs, Excise and Service Tax Appellate Tribunal was dismissed on 03 December 2021. The Tribunal’s order was accepted by the Department. Thereafter, the goods were released and no further investigation remained pending. In December 2024, the adjudicating authority confirmed that the petitioner had properly availed IGST.
