M/S.M Far Hotels Limited vs The Union Of India on 5 November, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 30395 of 2007(R)


1. M/S.M FAR HOTELS LIMITED,
                      ...  Petitioner

                        Vs



1. THE UNION OF INDIA
                       ...       Respondent

2. THE DIRECTOR GENERAL OF FOREIGN TRADE

3. THE JOINT DIRECTOR GENERAL OF

4. THE ASST. COMMISSIONER OF CUSTOMS

5. THE ASST.COMMISSIONER OF CUSTOMS

                For Petitioner  :SRI.JOSE JOSEPH

                For Respondent  :SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :05/11/2009

 O R D E R
                      ANTONY DOMINIC, J.
                    ================
                W.P.(C) NO. 30395 OF 2007 (R)
                =====================

          Dated this the 5th day of November, 2009

                          J U D G M E N T

The claim in this writ petition is for duty credit.

2. Petitioner is a Company incorporated under the

Companies Act, which has established a Hotel, which is approved

by the Director of Tourism, Government of India. Goods were

imported by the petitioner under Exts.P9 to P14 bills of entries

and Ext.P15 invoice. In respect of the goods thus imported, duty

credit claimed by the petitioner was declined and the petitioner

got the goods released on furnishing bank guarantee.

3. During the pendency of this writ petition, the Director

General of Foreign Trade has issued Exts.P17 and P18 clarifying

the position, as a result of which, the petitioner is entitled to get

duty credit in respect of the goods imported under Exts.P9 to P15

referred to above. In view of this clarification, the petitioner is

also entitled to avail of the benefit of the duty credit certified

under Exts.P5 to P5(d) and P6 licence as well.

4. In the light of Exts.P17 and P18 clarifications issued by

the Director General of Foreign Trade, this writ petition is

WPC 30395/07
:2 :

disposed of clarifying that the petitioner will be entitled to duty

credit for the goods imported under Exts.P9 to P15 ad the Bank

guarantees furnished by the petitioner will be returned. It is also

declared that the petitioner will be entitled to the benefit of the

balance amount of duty credit certified under Exts.P5 to P5(d) and

Ext.P6 licence as well.

5. True, the counsel for the department raised an

objection that in the absence of a notification issued by the

Customs as a consequence of Exts.P17 and P18, the benefit

cannot be claimed at this stage. However, having regard to the

fact that the Government of India have issued Exts.P17 and P18, I

do not think it will be reasonable to require the petitioner to wait

until any notification is issued by the Customs Department to get

the benefit. Therefore, there is no substance in this objection.

Writ petition is disposed of as above.

ANTONY DOMINIC, JUDGE
Rp