VEDANTA LIMITED Vs. UNION OF INDIA AND ORS.

JUDGEMENT

(1.) The instant Writ Petition has been filed for a Mandamus forbearing the fifth respondent from proceeding with adjudication of Show Cause Notice C.No.VIII/48/136/2016 dtd. 14/6/2018 till the third respondent disposes of the petitioner's application dtd. 17/4/2015 for ratification of norms.

(2.) It is the case of the petitioner that they are not liable to pay customs duty for the goods for which the show cause notice dtd. 14/6/2018 has been issued by the fifth respondent as they are having an advance license for those goods also. Since, the fifth respondent had raised objections, the petitioner had approached the Norms Committee.

(3.) Today, the learned Counsel for the respondents 1 to 4 has placed before this Court the minutes of the Norms Committee-II in its Meeting No.01/81-ALC2/2019 dtd. 10/4/2019, wherein it has been ratified that Copper in unrefined copper blister and Copper in Copper anode as well as other goods mentioned in Serial Nos. 1 to 5 have been ratified by the Norms Committee. Therefore, it is evidently clear that the goods imported by the petitioner namely Copper in unrefined Copper blister and Copper in Copper anode are exempted from payment of customs duty under the advanced license issued to the petitioner. The fifth respondent has issued the show cause notice dtd. 14/6/2018 to the petitioner on the ground that there is no advance license in favour of the petitioner for Copper in unrefined copper blister and copper in copper anode which was imported by the petitioner and therefore they are liable to pay customs duty for the said imported goods.