Court :
Tripura High Court
Brief :
The petitioner is a company, incorporated under the Companies Act. The petitioner is carrying on business of importing Galvanized Steel Sheets in coil from Bangladesh through Land Customs Stations in Tripura for manufacturing steel products. The petitioner had imported Galvanized Steel Sheets in coil weighing 14.890 matric tons from Bangladesh by the Bill of Entry No.659298/INP/AGT-LC/2020-21 dated 17.12.2020 through the Agartala Land Customs Station. The petitioner had claimed to have submitted all requisite documents but the respondent custom authorities in grave abuse of Section 17 of the Customs Act, 1962, did made no assessment for clearance of the goods. Even, no reason for such inaction has been disclosed. Under South Asian Free Trade Area (SAFTA) arrangement, the Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC) has issued notification dated 09.11.2011 allowing nil duty of customs on most of the goods imported from Bangladesh under SAFTA.
Citation :
WP(C)/110/2021 26-04-2021
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