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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
RAMESH SINHA, BIBHU DATTA GURU
Eastman International (A Partnership Concern) – Appellant
Versus
Union Of India Through Its Secretary, Ministry Of Finance Department Of Revenue – Respondent
JUDGMENT :
Ramesh Sinha, CJ.
1 Heard Mr. Ajay Agrawal, Mr. Naveen Bindal and Ms. Katyayani Vishnupriya, learned counsel for the petitioner. Also heard Ms. Anmol Sharma, learned counsel for the respondents No. 1 and 2 as well as Mr. Anumeh Shrivastava, learned counsel for the respondent No. 3.
2 By this petition under Article 226 of the Constitution of India, the petitioner seeks for the following relief(s):
“10.1 This Hon'ble Court may be pleased to issue a writ of prohibition or appropriate writ, order or direction in nature thereof, prohibiting Respondents from collecting any export duty on export of Rice, without insisting upon compliance of second condition of condition no. 6 of exemption Notification No. 50/2023-Customs dated 25.08.2023, in the circumstances so warranting; and
10.2 Direct return of deposit of Rs. 2,01,28,295/- already made by the Petitioner "under protest" and "without prejudice" with appropriate interest thereon, after holding the Petitioner having satisfied the condition for exemption being condition no. 6 under exemption Notification No. 50/2023-Customs dated 25.08.2023, in the circumstances so warranting; and
10.3 In the alternative, this Hon'ble Court may be pl
The condition requiring irrevocable Letters of Credit for export duty exemption does not apply to exporters who do not utilize this mechanism, ensuring compliance with constitutional rights.
The authority of the DGFT in determining fulfillment of export obligations prevails over Customs demands, which cannot contradict DGFT’s issued certificates.
The court affirmed that strict adherence to exemption conditions under the Customs Act is crucial, and mere documentation without actual value addition does not suffice to qualify for duty exemptions....
Every action of the executive government, including exercise of its power to grant or withdraw tax exemption, should be suffused with public interest. The government must provide relevant and suffici....
Temporary movement of goods for servicing does not constitute 'supply' under GST; re-import exemption applies.
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