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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N. ANAND VENKATESH, J
M/s. National Association of Container Freight Stations, Rep by its Secretary, NACFS- Chennai Chapter – Appellant
Versus
The Joint Commissioner of Customs (CH-IV) – Respondent
| Table of Content |
|---|
| 1. petitioners challenge public notice issued regarding gst on auctioned cargo. (Para 1 , 2 , 3) |
| 2. discussion on legality and jurisdiction of gst related to customs auction. (Para 18 , 19) |
| 3. public notice quashed for lack of jurisdiction and conflicting regulations. (Para 26 , 27) |
ORDER
W.P.No.11222 of 2022 has been filed by an Association and W.P.No.149 of 2022 has been filed by a Company challenging the impugned Public Notice issued by the 1st respondent dated 12.02.2021 and to quash the same on the ground that it runs contrary to the provisions of the Customs Act and it has been issued wholly without jurisdiction or authority.
2.W.P.No.152 of 2022 has been filed by the Company challenging the impugned letter issued by the 2nd respondent dated 22.12.2021, as a consequence of the Public Notice issued by the 1st respondent dated 12.02.2021.
3.The case of the petitioners is that they are Container Freight Stations governed by the handling of cargo in Customs Area Regulations, 2009, which is a guideline issued by the Customs Department through Notification No.26/2009.
4.Section 48 of the Customs Act, 1962 (for the sake of brevity, hereinafter referred to as 'the Act') pr
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