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NUMINOUS IMPEX (I) PVT. LTD. vs. THE COMMISSIONER OF CUSTOMS AND OTHER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Henri Tiphagne
Res. Counsel
B.vijaya Karthikeyan

Petitioner / Applicant

NUMINOUS IMPEX (I) PVT. LTD.
Respondent THE COMMISSIONER OF CUSTOMS AND OTHER
Court Madras High Court
State

Tamilnadu

Date Apr 8, 2022
Order No.

W.P.(MD) No.20468 of 2021

Citation

2022(4) TAXREPLY 5641
Original Order
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ORDER

Heard the learned counsel on either side and perused the communication exchanged between the petitioner and the respondents and copies of Notification No.131 of 2016-Cus(N.T), dated 31.10.2016 as amended by Notification No.73 of 2017-Cus (N.T), dated 26.07.2017, Circular No.37 of 2018-Cus, dated -09.10.2018. 2. I have also perused the communication filed by the learned Senior Standing Counsel for the respondents, dated 14.12.2021 from the legal Section of the respondents, wherein, it has been stated as follows:- “It is further submitted that the petitioner has obtained drawback @ 2% in the present case. In as much as the petitioner, in his impugned shipping bills, have claimed drawback under sl.code A, it is deemed that they have availed higher drawback, irrespective of the fact that both the rates prescribed under A and B are equal. It is further submitted that the drawback and IGST refund is entirely automated and there is no manual intervention of any kind is po....

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