The Kerala High Court directed the Customs Department to consider the appeal expeditiously as the import of electric scooters was made in completely knockdown condition to claim benefit of customs notification.
The petitioner, M/S. Dawngate Business Link Pvt Ltd, had imported 150 pieces of Electric Scooters allegedly in Completely Knockdown Condition. The petitioner filed bill of entry for clearance of the imported items. The petitioner classified the imported items under Customs Tariff Head 87116010 claiming benefit of Notification No.50/2017-Customs, as amended by Notification No.3/2019-Customs, for reducing Customs duty. The petitioner also claimed benefit of Notification No.1/2017-IGST, Serial No.242A for reducing integrated IGST.
The Joint Commissioner of Customs (Imports) has passed Order in Original No.13/2021-22 dated 01.02.2022, thereby rejecting the claim of the petitioner for benefit under Serial No.531A(1)(a), appended to Notification No.50/2017. Against the said Order in Original, the petitioner has preferred appeal under Section 128 of the Customs Act, before the 1st respondent. The appeal has remained pending on the file of the 1st respondent with effect from 28.03.2022.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the limited prayer of the petitioner, the present writ petition is disposed of, with a direction to the 1st respondent to consider and decide appeal in accordance with law, preferably within a period of four months from the date of receipt of a certified copy of the judgment.”
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