A Delhi High Court bench comprising of Justice S.Muralidhar and Justice Vibhu Bakhru held that the Circular dated 6th October 2015 issued by the Central Board of Excise and Customs(CBEC) and the instructions issued on that basis on 20th January 2016 by the CBEC addressed to the customs officers are in violation of Section151A of the Customs Act, 1962.
The Delhi High Court yesterday also quashed the Circular issued by the CBEC, Department of Revenue, Ministry of Finance, Government of India, New Delhi stating inter alia that the gold jewellery imported by the members of the Petitioner Association from Indonesia do not satisfy the original criteria and should be denied the benefit of preferential customs act.
The impugned Circular directed that, Assessing Authority to disregard certificates issued by the statutory authorities in Indonesia and the confirmation given by the government-owned companies in Indonesia.
The Court was hearing a writ petition filed by the Bullion and Jewellers Association.
The Court also set aside the proceedings consequent thereto the abovementioned circulars including the communication dated 22nd January 2016 issued to M/s. J.B. Overseas requiring it to furnish a bank guarantee of 100% of the duty differential while making provisional assessment.
“It is made clear that any SCN or any application for provisional release of goods by members of the Petitioner Association and similarly placed importers would be decided by the customs officers in accordance with law uninfluenced by any of the above mentioned circulars, instructions or directions”, said the Court.
Read the full text of the judgment below.
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