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PRIYANKA ENTERPRISES vs. THE JOINT COMMISSIONER OF CUSTOMS
(Madras High Court)

Hon'ble Judges:

T.S.SIVAGNANAM
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
G.m.syed Nurullah Sheriff

Petitioner / Applicant

PRIYANKA ENTERPRISES
Respondent THE JOINT COMMISSIONER OF CUSTOMS
Court Madras High Court
State

Tamilnadu

Date Nov 23, 2017
Order No.

W.P.No.30233 of 2017 and W.P.M.P.Nos.32925 and 32926 of 2017

Citation

2017(11) TAXREPLY 3096
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ORDER

Heard Mr.Hari Radhakrishnan, learned counsel appearing for the petitioner and Mr.G.M.Syed Nurullah Sheriff, learned Special Government Pleader appearing for the respondent. With the consent on either side, the writ petition itself is taken up for disposal. 2. The petitioner is before this Court challenging an order-in-original dated 07.11.2017 passed in respect of an import made by the petitioner vide Bill of entry No.3450978 dated 03.10.2017 for clearance of imported goods declared as GSL ARTEMIA BRINE SHRIMP EGGS imported from M/s.Great Salt Lake Artemia, USA with an assessable value of ₹ 6,44,71,167/-. The petitioner made a self-assessment of the duty as provided under Section 17(1) of the Customs Act, 1962 by classifying the goods under Customs Tariff Heading 05119911. The petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by relying upon Notification No.002/2017-Cus dated 28.06.2017 in Sl.No.33. The respondent opined that the it....

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