A Single Bench of the Madras High Court directed the Deputy Commissioner of Customs to consider re-export of Link Samahan without insisting the payment of import duties.
The writ petition was filed under Article 226 of the Constitution of India, to issue a writ of mandamus directing the respondent to permit the petitioner to re-export the goods without insisting on payment of import duties.
The petitioner, M/s.ASR International, stated that it had imported goods described as ‘Link Samahan’ by classifying the same under Customs Tariff Heading (CTH) 3004 9011, which deals with ayurvedic medicaments for retail sale. However, it is stated that the Customs Department re-classified the goods under CTA 2106 9019, which pertains to food preparations and consequently proposed the levy of basic customs duty of 50%.
Link Samahan is a unique and a pleasant herbal drink formulated using a combination of 14, time tested herbal ingredients that have proven beneficial effects on health and wellbeing. Ingredients of Link Samahan have been used in Ayurveda specially for cold and catarrh related symptoms.
In these changed circumstances, the petitioner intended to re-export the goods and does not wish to clear the same for home consumption. The request for permission is made in the said facts and circumstances.
B.Ramana Kumar, standing counsel accepted notice for the respondent and submitted that the request of the petitioner would be considered and disposed of in accordance with law.
A Single Bench of the Madras High Court comprising Justice Senthil Kumar Ramamoorthy observed that “In view of the said submission, the writ petition is disposed of by directing the respondent to consider the petitioner’s request for permission to re-export the goods and dispose of the request by a reasoned order within a period of 30 days from the date of receipt of a copy of this order.”
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
