GANPATI INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing respondent No. 2 to decide the application dated 18-11-2015 (Annexure P-2).

(2.) The petitioner is engaged in import and trading of different kind of goods. The respondents in exercise of power conferred under Section 3(5) of the Customs Tariff Act, 1975 (in short "the Act") issued notification dated 1-3-2006 levying Special Additional Customs Duty (SAD) at the rate of 4% on all the goods specified under First Schedule to the Act. The SAD was levied to the sales tax, value added tax, local tax leviable on sale or purchase or transportation of like goods in India. The petitioner in its ordinary course of business during 2012-13 and 2013-14 imported 107 consignments of sugar. All the Bills of Entry (Annexure P-1) were filed at Land Customs Station, Attari Road, Amritsar. The petitioner at the time of clearance of goods paid SAD at the rate of 4% apart from other Custom duties. As per entry at Sr. No. 12, all goods, i.e. sugar, un-manufactured tobacco, manufactured tobacco, cigars, cigarettes, woven fabrics, etc. specified in the 1st Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 are also exempt from SAD. In view of Entry 12, the respondents could not charge SAD on sugar as it was exempted but they still charged. Accordingly, the petitioner moved an application dated 18-11-2015 (Annexure P-2) before respondent No. 2 under Section 149 of the Customs Act, 1962 for amendment of Bills of Entry, but no response has been received till date. Hence, the present writ petition.

(3.) Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has moved an application dated 18-11-2015 (Annexure P-2) to respondent No. 2, but no action has so far been taken thereon.