Page 145 - ELT_15th August 2020_Vol 373_Part 4

2020 ] COMMR. OF C. EX. & SERVICE TAX, HALDIA v. ELLENBARRIE EXIM LTD. 479

2020 (373) E.L.T. 479 (Cal.)
IN THE HIGH COURT AT CALCUTTA
I.P. Mukerji and Md. Nizamuddin, JJ.
COMMR. OF C. EX. & SERVICE TAX, HALDIA
Versus
ELLENBARRIE EXIM LTD.
CEXA No. 60 of 2019 and GA No. 2711 of 2019, decided on 5-3-2020
Appeal to High Court - Jurisdiction - Effective date of Notification -
Issue involved in appeal is effective date of exemption of Customs duty
against Exim scrip scheme i.e. either from date of publication of Notification
under Customs Act, 1962 or date of grant of exemption by DGFT - Since, it is
not relatable to issue of rate of duty but to date from which exemption appli-
cable, High Court has jurisdiction to decide - In view of above, appeal admit-
ted for further disposal - Section 130 of Customs Act, 1962. [paras 7, 8, 9]
Appeal admitted
CASE CITED
Commissioner v. Motorola India Ltd. — 2019 (368) E.L.T. 3 (S.C.) — Referred ................................ [Para 6]
REPRESENTED BY : S/Shri A. Roy and Bhaskar Prasad Banerjee,
Advocates, for the Appellant.
S/Shri Sourav Bagaria, Indranil Banerjee and
G. Patra, Advocates for the Respondent.
[Order]. - The Court : The substantial question of law proposed by the
revenue in this intended appeal arises from the following facts.
2. Duty Free Credit Entitlement (DFCE) certificates were issued by the
Directorate General of Foreign Trade (DGFT) in favour of the respondent. The
ultimate effect of these certificates was that the respondent would be entitled to
duty exemption. By the notification dated 4th June, 2005 issued by the DGFT, it
was stated that the additional Customs duty/excise duty paid in cash or through
debit under the DFCE entitlement certificates would be adjusted as CENVAT
credit or Duty Drawback as per the rules framed by the Department of Revenue.
3. Under Section 25(4) of the Customs Act, 1962 any notification grant-
ing exemption would be effective from the date of its publication by the Central
Government in the Official Gazette. This entitlement to exemption was duly pub-
lished in the Official Gazette by the Central Government, at the instance of the
Customs authority.
4. The respondent claims duty exemption from the date of the DGFT
notification.
5. According to Mr. Banerjee, Learned Advocate appearing for the ap-
pellant/revenue, the entitlement was from the date of notification by the Cus-
toms authority.
6. Mr. Bagaria, Learned Advocate for the respondent argues that this
Court does not have jurisdiction to entertain, try and determine this appeal. He
says that under Section 130 of the Customs Act, 1962, this Court cannot entertain
EXCISE LAW TIMES  15th August 2020  145