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DELHI HIGH COURT
S.RAVINDRA BHAT, R.V.EASWAR
Federation of Indian Chambers of Commerce and Industry – Appellant
Versus
Union of India – Respondent
JUDGMENT
S.Ravindra Bhat, J. (OPEN COURT) This writ petition challenges an order dated 15.2.2011 by the Department of Revenue (the first respondent), the appellate order dated 21.8.2009 by Commissioner of Customs (Appeals) (the second respondent), and the order-in-original dated 29.4.2009 by Deputy Commissioner of Customs (the third respondent). All three authorities held that the petitioner ("FICCI") is liable for payment of Rs. 4,85,735/- as Customs Duty and Rs. 9,714/- as Education Cess, and interest thereon as applicable under section 28AB of the Customs Act, 1962 (the Act).
2. In exercise of the powers conferred by section 25(1) of the Customs Act, the Central government by Notification No. 157/90-Customs dated 28th March, 1990, gave effect to the "ATA Carnet System" in terms of the ATA Convention. The ATA Carnet system is an international customs document that allows the holder to temporarily (up to one year) import goods without payment of normally applicable duties and taxes, including value-added taxes. The Carnet eliminates the need to purchase temporary import bonds. As long as the goods are re-exported within the allotted time frame, no duties or taxes are due. Failur
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