CEAT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this petition under Article 226 of the Constitution of India, the Petitioner has challenged the constitutional validity of Notification No. , dated 11 September 2009 (Exhibit -D) insofar as the Notification exempts the imports under Advance Authorization from the whole of the additional duty, safeguard duty and anti -dumping duty under Sections 3, 8B and 9A of the Customs Tariff Act, 1975, however, the safeguard duty livable under Section 8C of the Customs Tariff Act, 1975 is not exempted by the above Notification No. , dated 11 September 2009. The leaned counsel for the Respondents states that all that has been done by the Revenue is to issue a show cause notice to the Petitioner dated 3 October 2013. Therefore, the petition is premature.

(2.) THE learned counsel for the Petitioner submits that the Government of India in the Ministry of Finance (Department of Revenue), Tax Research Unit has issued an Office Memorandum, dated 31 May 2013 setting out anomaly insofar as not granting, of exemption from safeguard duty under Advance Authorization under Section 8C of the Customs Tariff Act, 1975 is concerned. The relevant portion of Office Memorandum dated 31 May 2013 reads as follows :

(3.) WE make it clear that during the adjudication proceedings, it will be open to the petitioner to also contend before the adjudicating authority that Notification No. , dated 11 September 2009 should be read in light of the Office Memorandum dated 31 May 2013.