Back
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
B. P. COLABAWALLA, FIRDOSH P. POONIWALLA, JJ
A. R. Sulphonates Private Limited – Appellant
Versus
Union Of India – Respondent
JUDGEMENT :
FIRDOSH P. POONIWALLA, J.
1. RULE. Rule made returnable forthwith and heard finally by consent of the parties.
2. The present Petition is filed challenging the Order dated 1st August, 2024 passed by Respondent No.2 to the extent it seeks to demand interest, penalty and redemption fine from the Petitioner in lieu of payment of IGST leviable under Section 3(7) of the Customs Tariff Act, 1975 (herein after referred to as “the Tariff Act”). The Petitioner has also challenged Circular No.16/2023- Customs dated 7th June, 2023 issued by the Central Board of Indirect Tax and Customs (herein after referred to as “CBIC”) to the extent it purports to levy interest upon the IGST payment.
3. The Petitioner is , inter alia, engaged in the manufacture, export and supply of Linear Alkyl Benzene Sulphonic Acid (herein after referred to as “LABSA”). In order to manufacture LABSA, the Petitioner procures input materials such as Linear Alkyl Benzene (herein after referred to as “LAB”) domestically as well as from foreign vendors. Section 12 of the Customs Act 1962 (herein after referred to as “the Customs Act”) is the charging Section which stipulates that duties of customs shall be levied on
The court ruled that interest and penalties under the Customs Tariff Act were not applicable prior to the amendment of Section 3(12), which is prospective in nature.
The court ruled that interest and penalties on IGST under the Customs Tariff Act cannot be levied without explicit statutory authority, reaffirming the principle of judicial discipline in following j....
The court upheld the Settlement Commission's authority to impose interest on customs duties as permissible under statutory provisions, emphasizing that non-fulfillment of export obligations mandates ....
The liability to pay customs duty arises upon redemption of confiscated goods under Section 125, and the assessment of such duty is governed by Section 28, with interest on delayed payment under Sect....
The appellate authority under Section 107(11) of the CGST/SGST Act has the jurisdiction to interfere with the discretion exercised by the adjudicating authority in imposing the fine in lieu of confis....
The court affirmed that an unlawful tax collection obligates the government to refund with interest, reinforcing the principle of unjust enrichment and constitutional mandates under Article 265.
(1) Personal interests of importers who made improper imports are pitted against interests of national economy and more particularly, interests of farmers. Imposition of penalty on such importers is ....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
