JUDGMENT

Per, Justice D.N. PATEL, The CHIEF JUSTICE (ORAL). Proceedings have been conducted through video conferencing.

CM APPL. 17504/2021 (Exemption) Allowed subject to all just exceptions.

Application stands disposed of.

CM APPL. 17505/2021 (Exemption from filing duly affirmed affidavit as well as payment of court fee)

For the reasons stated in the application and in view of the present prevailing situation, the present application is allowed. However, the applicant is directed to file duly signed and affirmed affidavits within a period of one week and the requisite Court fee within a period of 72 hours from the date of resumption of regular functioning of the Court.

Application is disposed of.

W.P.(C) 5617/2021

1. This petition has been preferred for the following reliefs :

“a) issue the writ of mandamus or any other appropriate writ or order or direction in the nature thereof, directing the Respondents to implement the Final Order No. 51226-51571 / 2020 dated 02.11.2020 & Final Order No.50608 – 51022 / 2021 dated 15.01.2021 passed by the Hon'ble CESTAT, New Delhi in respect of all the consignments of the repaired goods imported/to be imported by the Petitioner;

b) issue the writ of mandamus or any other appropriate writ or order or direction in the nature thereof, directing the Respondent No. 2 to take necessary actions to enable the Petitioner to clear the repaired goods, imported/to be imported into India, without payment of IGST, extending the benefit of exemption Notification No. 45/2017-Cus.

dated 30.06.2017;

c) issue such further orders and other reliefs as the nature and circumstances of the case may require.”

2. Petitioner is a Public Limited Company and a scheduled Airline operator engaged in the business of transportation of passengers and goods by air within and outside India. Before the implementation of Goods and Services Tax Regime, Petitioner was re-importing Aircrafts and spare parts sent outside India for repairs and maintenance and was claiming exemptions from levy of BCD, CBD and SAD under various Notifications. On 01.07.2017, Goods and Services Tax Regime was implemented in India which inter alia provided for levy of Integrated Goods and Services Tax (IGST) on inter-state supplies as well as imports. A Notification bearing No. 50/2017-Cus. was issued by Respondent No.1 on 30.06.2017 providing a list of Goods which were exempted from levy of Customs Duty and IGST. Another Notification No. 45/2017-Cus. was issued on the same date providing the list of Goods exempted from levy of BCD, IGST and Compensation Cess in case of re-import into India.

3. According to the Petitioner, after implementation of GST, the Petitioner cleared the Goods re-imported into India between July 2017 till date by claiming exemptions under the said Notifications. The concerned Authorities allowed exemptions from levy of BCD but refused to do so with respect to IGST on the ground that IGST is leviable on fair cost of repairs and cost of insurance and freight in terms of Serial No. 2 of Notification No. 45/2017-Cus. Though the Petitioner did not agree with the said stand, however, out of commercial sense, it cleared the Goods on payment of IGST, albeit under protest.

4. Bills of Entry filed by the Petitioner were challenged before the Commissioner (Appeals). However, vide common orders dated 30.04.2019 (for 349 Bills of Entry) and 22.11.2019 (for 415 Bills of Entry), the appeals were rejected and levy of IGST was upheld. Vide order dated 02.11.2020, appeals with respect to 346 Bills of Entry were allowed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as ‘CESTAT’) holding that IGST was not leviable on Goods re- imported into India. In so far as the appeals with respect to 415 Bills of Entry were concerned, the CESTAT vide its order dated 15.01.2021 allowed the appeal holding that IGST was not leviable on the Goods re-

imported into India and order of Commissioner (Appeals) was set aside.

5. Petitioner