Bombay High Court
Global Boards Ltd. (Now Known As Metro ... vs The Commissioner Of Customs (Export) on 24 June, 2022
Author: Abhay Ahuja
Bench: Dhiraj Singh Thakur, Abhay Ahuja
Digitally
signed by
RUSHIKESH
RUSHIKESH V PATIL
V PATIL Date:
2022.07.01
10:47:04
+0530
31 CUAPP.15.2020 OS.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CUSTOM APPEAL NO. 15 OF 2020
Global Boards Ltd., Mumbai .. Appellant
Versus
The Commissioner of Customs (Export),
Mumbai .. Respondent
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Mr. Sriram Sridharan a/w Ms. Arya Anil, Advocate for the Appellant.
Mr. Dhananjay Deshmukh a/w Mr. Jitendra B. Mishra, Advocate for the
Respondent.
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CORAM : DHIRAJ SINGH THAKUR AND
ABHAY AHUJA, JJ.
DATE : 24th JUNE, 2022.
P.C:
. Heard learned Counsel for the Appellant.
2. We admit the present appeal on the following substantial question of law:
(d) Whether in the facts and circumstances of the case, the Appellant is liable to pay interest under Section 18 of the Customs Act, particularly when Section 18 of the Customs Act, 1962 as it stood at the time of import did not provide for levy of interest.
3. Mr. Dhananjay Deshmukh, learned Counsel waives notice for the R.V. Patil 1 of 2 31 CUAPP.15.2020 OS.doc Respondent.
4. Call for record and papers.
(ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.) R.V. Patil 2 of 2