KALPAKA CHEMICALS PRIVATE LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard the learned counsel appearing for the writ petitioner and the learned Standing Counsel appearing for the respondents.

(2.) The writ petitioner are exporters of the products known as "Activated Carbon". The subject matter pertains to export made during the period from July 2017 to March 2018. This was the time when the GST Regime had just then been introduced. Therefore, the petitioner due to certain reasons had filed only free shipping bills.

(3.) The specific case of the petitioner is that they are entitled to avail all industrial rate. The petitioner had given an application in this regard on 15.05.2018. This has been followed by a reminder dated 13.12.2018. This Court had a look at the aforesaid reminder letter. The learned counsel appearing for the writ petitioner referred to Rule 13(1)(a) of the Customs and Central Excise Duties Drawback Rules 2017. He also drew the attention of this Court to Circular No.36/2010, dated 23.09.2010 issued by the Department. The writ petitioner has come to this Court since his application for availing all industrial rate has not been settled so far. This Court, therefore, directs the first respondent to pass appropriate order on the petitioner's application made in this regard. The first respondent will of course bear in mind that during the relevant time, the GST Regime had just then been introduced. Therefore, the case of the writ petitioner may have to receive a liberal approach. With these observation, this Court directs the first respondent to pass order in accordance with law within a period of four weeks from the date of receipt of a copy of this order.