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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Impel Exports – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. writ petition allowed, order quashed. (Para 1 , 5 , 6) |
| 2. facts of the case related to fibc drawbacks. (Para 2 , 3) |
| 3. arguments regarding classification of fibc. (Para 4) |
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, the petitioner seeks the following reliefs:-
i. Issue an order in the nature of a Writ of Certiorari or any other appropriate writ or order to quash and set aside Order No.63/64/2022-CUS (SZ)/ASRA/MUMBAI dated 15/16-02-2022 of the Government of India passed by the Principal Commissioner and Ex-Officio Additional Secretary to the Government of India, under section 129 DD of The Customs Act, 1962 (Annexure-A); and/or
ii. Pass such other order/s as deemed fit in the facts and circumstances of this case including the award of costs.
2. A perusal of the material on record will indicate that the subject goods of the petitioner were exported during the period from July 2011 to September 2011 and duty drawbacks were sanctioned in favour of the petitioner. On 28.02.2013, the Additional Commissioner of Customs, ICD, Whitefield, Bangalore, issued a show cause notice to the petitioner seeking recovery of excess drawback granted in favour of the petitioner. The petiti
Authorities cannot apply prospective regulation retroactively, and Flexible Intermediate Bulk Containers are classified under Chapter 6305 based on established precedents.
The classification of goods under the Customs Tariff Act must align with their actual characteristics, particularly distinguishing between fully and partially coated fabrics.
The classification of goods for customs duty requires adequate evidence, and previous test results are binding unless challenged appropriately.
Section 28(4) of the Customs Act cannot be invoked for classification disputes without evidence of fraud or wilful misstatement.
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