| Date: |
25-08-2014
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| Notification No: |
CUSTOMS INSTRUCTION
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| Issuing Authority: |
Indian Customs
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| Type: |
Instruction
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| File No: |
F. No. 276/125/2012-CX.8A |
| Subject: |
Proposal for filing of Review Petition before the Hon'ble Supreme Court in case of UoI Vs M/s. Gujarat Ambuja Exports Ltd.
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Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
Legal Section
INSTRUCTION
New Delhi, 25th August, 2014.
To
Principal Chief Commissioners of Customs/Customs (prev,) central excise &
Service Tax/DG RI/DGCEI.
Sir/Madam
Sub:- Proposal for filing of Review Petition before the Hon’ble Supreme Court
against order dated 15.02.2013 passed by the Hon’ble Supreme Court in SPL (C) CC
No. 3741/2013 filed by the Department in the case of UOI Vs M/s Gujarat Ambuja
Exports Ltd.
I am directed to say that Board’s
Circular No. 18/2006-Cus dated 05.06.2006
clarified that the SAD is payable by the importer on the imports made under DEPB
scheme. The said circular was challenged before the Hon’ble High Court of
Gujarat, which vide its order dated 25.07.2012 quashed the said Circular dated
05.06.2006. The SLP(C) CC No. 3741/2013 filed by Department against the said
order of High Court was dismissed by Hon’ble Supreme Court vide their order
dated 15.02.2013.
- Further, Board received a proposal from the Commissioner of Customs,
Ahmedabad for filing of Review Petition against order dated 15.02.20 13
passed by the Hon’ble Supreme Court. The matter was examined by Board and
the case was referred to the Ministry of Law & Justice regarding feasibility
of filing Review Petition. The Ld.ASG has opined against filing of Review
Petition in the mailer stating that no purpose will be served by filing the
Review as the Hon’ble Supreme Court will not entertain this matter. In this
regard it is also mentioned that other case file of M/s Adani Wilmar Ltd.
involving similar issue was also referred to the Law Ministry, wherein, the
Ld. ASG has opined as under:
“Even otherwise, I am unable to understand what purpose will be served by
filing a review petition in a case where the Hon’ble Supreme Court has
dismissed a SLP in limine without assigning any reasons. An in limine
dismissal merely means that the Hon’ble Supreme Court did not find it an
appropriate case to consider the matter. Such an order does not amount to
law declared under Article 141 of the Constitution of India (Kunhayammed Vs
State of Kerala 2000 6 SCC 359 at 371)”
- The issue has been further examined in the Board. I am directed to convey
that it is felt that since Department have prima facie a strong case on
merit in its favour, field formations should take up all such cases
(involving aforesaid issue) for filing of Appeal before the Courts/Tribunal.
- This issues with the approval of the Member (L&J).
Your faithfully
Dhirendra Kumar
OSD(legal)
Tell-01126177514
F. No. 276/125/2012-CX.8A
Copy to:
- The JS Drawback Jeevan Deep Building Parliament Street New Delhi with
the request to consider suitable amendment in the relevant provision to safe
guard revenue if deemed appropriate.
- The commissioner customs& EP). CBEC. North Black New Delhi.
- The commissioner customs Ahmedabad.
- The web manager. Dte General of System New Delhi with the request
to update the above instruction on CBEC's Website.
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