Indirect Tax Weekly Flashback for the period 26 January To 1 February 2025.
Table of Contents
Delhi High Court
Customs Broker License Cannot Be Cancelled For Misuse Of IEC By Other Exporters: Delhi High Court
Case Title: Commissioner Of Customs (Airport And General) Versus Global Links
The Delhi High Court has held that customs broker license cannot be cancelled for misuse of Importer Exporter Code (IEC) by other exporters.
The bench of Justice Prathiba and Justice M. Singh Justice Dharmesh Sharma has observed that since the requisite KYC documents had been submitted by the Respondent and the main irregularity was in respect of the exporter Shri. Rakesh Gupta, proprietor of M/s. U.P. Garments, whose Importer Exporter Code (IEC) had been misused by other exporters in conspiracy with each other, the Respondent’s Customs Broker license cannot be cancelled for perpetuity.
Repeated Placing And Removing The Matter From Call Book By DRI Not Valid Justification For Non-Adjudication Of SCN For 15 years: Delhi High Court
Case Title: Tilak Raj Jain Versus Additional Director General, Directorate Of Revenue Intelligence
The Delhi High Court has held that repeated placing and removing of the matter from the call book by the Directorate Of Revenue Intelligence (DRI) is not a valid justification for non-adjudication of the impugned SCN for about 15 years.
The bench of Justice Prathiba M. Singh and Justice Dharmesh Sharma have observed that placing the matter on the call book and taking it up after several years would not be permissible.
Refund Of Excess Custom Duty | Appeals Are Filed Within 90-Day Period From Date Of Pronouncement Of Judgment By Supreme Court In ITC Case: : Delhi High Court
Case Title: M/S Vishal Video And Appliances Pvt. Ltd Versus Commissioner Of Customs, ACC (Import)
The Delhi High Court has held that the appeals are filed within 90-day period from date of pronouncement of judgment by Supreme Court in ITC Case.
The bench of Justice Prathiba M. Singh and Justice Dharmesh Sharma has observed that the number of days between the decision of Supreme Court in ITC case i.e., 18th September, 2019 and date of filing the appeals before the Commissioner (Appeals) i.e., 17th December, 2019 is exactly 90 days.
Customs Department Can Levy Interest On IGST By way of Notification If Importer Breaches Exemption Condition: Delhi High Court
Case Title: KBS Industries Ltd & Anr. Versus The Customs Central Excise And Service Tax Settlement Commission
The Delhi High Court has held that customs department can levy interest on IGST by way of notification if importer breaches exemption condition.
The bench of Acting Chief Justice Vibhu Bakhru and Justice Swarana Kanta Sharma has observed that Section 25(1) of the Customs Act empowers the Central Government to impose conditions for exemption from payment of specified duties. And, the Central Government had stipulated payment of interest from the date of clearance of the material if the importer had failed to discharge their export obligations, as one such condition.
