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S.S. CEMTECH vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY KUMAR MITTAL
MANJARI NEHRU KAUL
Pet. Counsel
Jagmohan Bansal
Res. Counsel
Sourabh Goel

Petitioner / Applicant

S.S. CEMTECH
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Mar 18, 2019
Order No.

CWP-7405-2019

Citation

2019(3) TAXREPLY 2284
Original Order
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ORDER

1. This writ petition has been filed under Articles 226/227 of the Constitution of India seeking declaration that notification dated 16.2.2019 (Annexure P-6) is not applicable to the goods already entered into India on or before 16.2.2019 and bill of entry had already been filed. Further, a writ of mandamus has been sought directing respondent No.3 to release the goods without applying notification dated 16.2.2019. 2. The petitioner is importing different commodities from Pakistan. The petitioner vide invoice and packing list both dated 7.2.2019 (Annexures P-1 and P-2, respectively) exported goods to India from a Pakistani trader. The exporter in Pakistan filed cargo manifest on 12.2.2019 (Annexure P-3) and the Customs Authorities, Pakistan examined the goods and permitted export thereof. The goods entered in Indian Territory on 16.2.2019 through truck bearing registration No. TLD-867 and the material was unloaded in Central Warehouse Corporation on 16.2.2019. The petitioner thr....

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