Imposition of Differential Duty on Tempered Glass Despite Prior Payments: Delhi HC Directs AA to Rectify Order [Read Order]
The petitioner had paid ₹3,73,480 as differential duty and ₹24,93,106 for release of the goods, but the impugned order ignored these payments and imposed the duty and penalties again
Imposition of Differential Duty – Differential Duty on Tempered Glass – Tempered Glass – taxscan
Imposition of Differential Duty – Differential Duty on Tempered Glass – Tempered Glass – taxscan
The High Court of Delhi directed the adjudicating authority (AA) to rectify its order imposing differential duty on tempered glass despite prior payments made by the petitioner.
Hamfer India Trading, petitioner-assessee, was involved in trading and manufacturing tempered glass. It initially sourced goods locally but later began importing from China and other countries to reduce costs and improve quality.
In August 2024, it imported over 9,86,000 pieces of tempered glass under Bill of Entry No. 4913504, but the Bill of Entry was filed only for 1,00,000 pieces. The petitioner claimed it was unaware that the entire bulk order would be delivered at once. As a result, the goods were seized and summons were issued.
The petitioner stated that ₹3,73,480 in differential duty was paid on 28th January 2025, and ₹24,93,106 was paid on 26th March 2025 for the release of the goods.
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The petitioner counsel submitted that the impugned order did not consider the deposits already made and wrongly imposed the differential duty again, along with redemption fine and penalties.
The Division bench of Justice Prathiba M.Singh and Justice Rajneesh Kumar Gupta noted that the adjudicating authority (AA) needed to review the amounts imposed and correct the impugned order. It directed the petitioner to appear on 15th May 2025 with all required documents and asked the authority to pass a fresh order within 30 days.
The Court also stated that all legal remedies remained open and disposed of the petition.
To Read the full text of the Order CLICK HERE
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