WP(C) 5617/2021

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$~31

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+

W.P.(C) 5617/2021

INTERGLOBE AVIATION LIMITED

..... Petitioner

Through: Ms. Charanya Lakshmikumaran,

Mr. B.L. Narasimhan, Mr. Yogendra Aldak and

Mr. Kunal Kapoor, Advocates

versus

UNION OF INDIA & ANR.

..... Respondents

Through: Mr. Chetan Sharma, ASG with

Mr. Ashish Jain, CGSC, Mr. Vinay Yadav,

Mr. Akshay Gadeock, Mr. Amit Gupta, Mr. Sahaj

Garg for R-1/UOI

Mr. Satish Kumar, Senior Standing Counsel

for R-2

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MS. JUSTICE JYOTI SINGH

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

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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 :

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

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(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.

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5.

Petitioner herein seeks appropriate directions to the Respondents to

apply the observations and the findings in the final orders of the CESTAT

dated 02.1