Interglobe Aviation Ltd vs Principal Commissioner Of Customs Acc ... on 25 January, 2023

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Delhi High Court - Orders

Interglobe Aviation Ltd vs Principal Commissioner Of Customs Acc ... on 25 January, 2023

Bench: Vibhu Bakhru

                   $~25
                   *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                   +    W.P.(C) 934/2023
                        INTERGLOBE AVIATION LTD                  ..... Petitioner
                                         Through: Mr. V. Lakshmikumaran, Mr.
                                                    Karan Sachdev, Mr. Yogendra
                                                    Aldak, Mr. Agrim Arora, Ms.
                                                    Jyoti Pal & Ms. Kruti Parashar,
                                                    Advs.
                                               Versus
                        PRINCIPAL COMMISSIONER OF CUSTOMS
                        ACC (IMPORT) NEW CUSTOM HOUSE
                        NEW DELHI & ORS.                         ..... Respondents
                                         Through: Ms. Sonu Bhatnagar, Ms.
                                                    Anushree Narain, Ms. Venus
                                                    Mehrotra & Ms. Nishtha Mittal,
                                                    Advs. for R-1,2&4.
                                                    Mr. Niraj Kumar, Adv. for R-3.
                        CORAM:
                        HON'BLE MR. JUSTICE VIBHU BAKHRU
                        HON'BLE MR. JUSTICE AMIT MAHAJAN
                                         ORDER

% 25.01.2023 CM No.3661/2023 (for exemption)

1. Exemption is allowed, subject to all just exceptions.

2. The application is disposed of.

CM No.3660/2023 (for interim stay)

3. The petitioner has filed the present petition, inter alia, impugning Notification No.36/2021-Cus dated 19.07.2021 as ultra vires of the Integrated Goods and Services Tax Act, 2017, inasmuch as it seeks to impose IGST in respect of re-import of aircraft / aircraft parts after repairs made outside. The petitioner states that the amount paid by the petitioner for the repairs overseas has been taxed as import of services Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:27.01.2023 and therefore the very same goods being reimported to India cannot be subjected to IGST as import of goods.

4. Ms. Lakshmikumaran, learned counsel appearing for the petitioner, states that both the levies are mutually exclusive. He further submits that the issue raised is a recurring one and the petitioner will be constrained to file multiple appeals if the demand is not stayed.

5. In the given facts, this Court considers it apposite to permit the petitioner to seek release of the goods on payment of IGST on a provisional basis. Any such duty paid would be considered as duty paid under protest. If the petitioner prevails in the present petition and it is held that the petitioner is not liable to pay IGST, the duty so paid would be refunded without any delay.

6. We are of the view that the aforesaid order would sufficiently protect the petitioner and it is not necessary to pass a pre-emptory stay order.

7. The application is disposed of.

W.P.(C) 934/2023

8. Issue notice.

9. The learned counsels appearing for the respondents accept notice and seek time to take instructions and / or file counter affidavits.

10. Counter affidavits, if any, be filed within a period of three weeks from today.

Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:27.01.2023

11. Rejoinder, if any thereto, be filed within a period of one week thereafter.

12. List on 03.03.2023.

VIBHU BAKHRU, J AMIT MAHAJAN, J JANUARY 25, 2023 'gsr' Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:27.01.2023

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Delhi High Court - Orders