Advocates:
['M/S V PUSHPA', '', 'T CHANDRAKALA', 'M/S V SUNDARESWARAN SSC']

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.01.2021

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.No.22441 of 2018

and

M.P.No.26299 of 2018

M/s Ruchi Soya Industries Ltd,

Rep by its Authorized Signatory

Mr.R.Venkatraman,

having its Registered Office at

Ruchi House, Survey No.169,

Royal Palms, Aarey Colony, Goregaon (East),

Mumbai – 400 065.

... Petitioner

Vs.

1.Union of India,

represented by its Secretary,

Ministry of Finance,

Department of Revenue,

North Block, New Delhi – 110 001.

2.The Commissioner of Customs (Imports),

In the office of Commissioner of Customs (Imports),

Customs House,

No.60, Rajaji Salai,

Chennai – 600 001.

3.The Deputy Commissioner of Customs (Group 7H),

In the office of Commissioner of Customs (Imports),

Customs House,

No,60, Rajajai Salai,

Chennai – 600 001.

... Respondents

Prayer: Writ Petition is filed under Article 226 of the

Constitution of India praying for the issuance of Writ of

Certiorarified Mandamus, to call for the records pertaining to

re-assessment of the subject Bill of Entry No.5409602 dated

01.03.2018 done by the Respondents asking the petitioner to

pay higher rate of duty for clearance of the subject goods and

quash the same; consequently direct the Respondents to pay and

place at the disposal of the petitioner an amount of

Rs.73,84,192/- with interest paid by the petitioner from the

date of deposit till the date of payment.

For Petitioner

: Mr.Rajesh Rawal

For Respondents : Mr.V.Sundreswaran

https://hcservices.ecourts.gov.in/hcservices/

O R D E R

The present Writ Petition has been filed for a writ of

mandamus to direct the respondent to refund the excess amount

of tax paid by the petitioner amounting to Rs.73,84,192/-

against assessment in Bill of Entry No.5409602 dated

01.03.2018.

2.The petitioner had imported 6,000 metric tons of RBD

Palm Oil pursuant to a contract with the supplier on

15.01.2018. Inrespect of the aforesaid cosignments, three

bill of lading dated 24.01.2018 were issued by the shipper.

3.In this Writ Petition, we are concerned with

clearance of 1000 metric tons of RBD Palm Oil cleared vide

bill of entry No.5409602 dated 01.03.2018. By Notification

No.50/2017- Customs dated 30.06.2017 RBD Palm Oil was subject

to customs duty at 40%. This duty was sought to be enhanced

to 54% vide customs Notification No.29/2018-Cus dated

01.03.2018 from 40% vide serial No.65 to Notification

No.50/2017-Customs dated 30.06.2017.

4.The petitioner filed the aforesaid bill of entry

dated 01.03.2018 to clear 1000 metric tons of RBD Palm Oil.

Earlier, the consignment vide Bill of Entry No.5071127 dated

05.02.2018 and bill of entry No.5409602 dated 01.3.2018. The

Notification No.29/2018-cus dated 01.03.2018 which enhanced

the rate of customs duty from 40% to 54% was digitally signed

and published by the Central Government on 06.03.2018 at

19:15:13+05'30'.

5.Since, the rate of duty was sought to be enhanced

vide notification No.29/18-Cus dated 01.03.2018, the

petitioner filed multiple writ petitions challenging the

notification enhancing the rate of customs duty from 40% to

54% before the Hon'ble Andhra High Court and before this Court

in W.P.No.21207 of 2018. The Andhra High Court by its order

dated 28.09.2019 interpreted Section 25(1) and 25(4) of the

Customs Act, 1962 and concluded as follows:-

76.In view of the law declared by the

Courts with regard to interpretation of

taxing statutes, it is clear that when

the amended provision or any provision of

the

statute

creates

serious

inconvenience,

serious

absurdity,

confusion or friction, contradiction and

conflict between its various provisions,

the same is illegal and amendment of sub-

section (4) of Section 25 giving effect

to the notification from the date of its

issue for publication in the Gazette is

an arbitrary exercise of power by