Tanvi Impex vs Union Of India & Ors

Debangsu Basak, J

A notification dated March 29, 2019 is under challenge in the present writ petition.

The impugned notification was issued in exercise of powers conferred by Section 3 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraphs 1.02 and 2.01 of the Foreign Trade Policy, 2015-20 as amended from time to time. By the impugned notification, the Central Government amended the import policy conditions to items of Chapter VII of the Indian Trade Classification (Harmonized System), 2017 Schedule-I (Import Policy).

Schedule B of the Writ Rules framed by this Hon'ble Court classifies different types of writ proceedings into 9 groups. Group IV relates to Revenue and Tax Laws. Group IV is as follows:

"Group Iv. - Matters relating to Revenue and Tax Laws (Excluding Land revenues):-

(a) Assessment/Re-opening of Assessment,

(a) Stay of recovery,

(a) Refund,

(a) Declaration forms,

(a) Appeal/Revision,

(a) Liability to pay tax/registration and cancellation thereof,

(a) Exemptions/deductions,

(a) Classification of Tariff items and entries of the

(a) Search and seizure,

(a) Adjudication proceedings,

(a) Levy and short levy of duties,

(a) Miscellaneous."

Learned senior advocate for the petitioner submits that, the impugned notification has nothing to do with revenue and cannot be classified under Group IV.

Learned advocate for the respondents submits that, a similar writ petition being W.P. No. 15593(W) of 2019 (Jhunjhunwala Exports Pvt. Ltd. & Anr. Vs. Union of India & Ors.) was released by the Court on August 26, 2019 and that such writ petition is now being heard by the Court presiding over Group IV matters.

The impugned notification lays down the modalities for import of peas (including yellow peas, green peas, dun peas and kaspa peas) pigeon peas, (Cajanus cajan)/Toor dal/moong dal/peas for the fiscal year 2019-20. It purports to follow a notification dated March 29, 2019.

The impugned notification governs import of the noted items. Import is governed by the provisions of the Customs Act, 1962. In the event import the same would be considered under the Act of 1962. In such view, the writ petition is to be classified under Group IV.

W.P. 18337(W) of 2019 is released from the list due to lack of determination.

Learned senior advocate for the petitioner submits that, the matter is urgent.

In view of the urgency pleaded, learned advocate-on-record for the petitioner is granted liberty to take appropriate steps in accordance with law.

Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.