RASRASNA FOOD PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This common order shall dispose of 27 (twenty seven) writ petitions*(as detailed in the foot note) involving similar facts and identical legal issues; the prayer is for declaration that Notification No. 5/2019-Customs dated 16.02.2019 is ultra vires the Constitution of India as well Customs Tariff Act, 1975. The Petitioners are further seeking clearance/release of their goods, imported/originating from Pakistan and detained at the customs station Attari Border, on payment of duty applicable on the date/time of filing of Bill of Entry; and further stay of auction proceedings during the pendency of present petitions.

(2.) The Petitioners (in all cases) being importers in their ordinary course of trade, imported goods from Pakistan. It is not in dispute that the imported goods (in all cases) entered India through Attari Border, Amritsar during the course of day before 6.00 pm on 16.02.2019 and petitioners (in all cases) filed Bills of Entry as required under Section 46 of the Customs Act, 1962, before the closing of working hours, seeking clearance of goods for home consumption. The Petitioners declared value, description etc. and self assessed duty liability by levying custom duty @ 5% along with IGST @ 18%, unless exempted, in terms of the Notifications in force and filed respective Bills of entry in EDI System. The declaration was subject to verification by department who did not dispute declaration and generated duty payment TR-6 challans.

(3.) It is claimed that the Ministry of Finance, Department of Revenue having issued a Notification No.05/2019-CUS. dated 16.02.2019 wherein First Schedule (hereinafter refers to as the said Schedule) to the Customs Tariff Act, 1975 was amended by exercising powers under sub section (1) of Section 8 A of the Customs Tariff Act, inserting a new tariff item and entries in the said Schedule by classifying all goods originating in or exported from the Islamic Republic of Pakistan under CTH 9806 0000 and prescribing standard rate of duty as 200% and Nil rate of duty for preferential areas. However, at 20:46:58 Hrs. on the same date i.e. 16.02.2019, 200% duty was imposed on the said goods vide above referred Notification (P-7). The respondents refused to release the goods on the basis of Bill of Entry which already stood assessed @ 5% rate of custom duty and @18% IGST. The said Bill(s) of Entry were recalled and re-assessed by levying customs duty @ 200% and IGST 28%, thus the total duty amounts were enhanced to the extent of 40 times.