2018 Taxo.online 201

R/SPECIAL CIVIL APPLICATION NO. 9128 of 2018 dated 20.06.2018

ZIP ZAP EXIM (P) LTD

UNION OF INDIA

2018

GST

Central Goods & Services Tax Act, 2017

Mr. Akil Kureshi, Justice & B.N. Karia, Justice

In favour of assessee

High Court

Gujrat

Represented by: –

Petitioner: – Mr.Prakash Shah & Mr Dhaval Shah

Respondent: – Mr.Jaimin Gandhi

Order: –

Heard learned advocate Shri Prakash Shah for the petitioner and Shri Jaimin Gandhi appearing   on advance copy for the respondents­ departmental authorities. Petitioner’s imported consignment has run into controversy regarding its classification and payable duties. The petitioner is not interested in exercising the option for provisional relief thereto. Instead, the petitioner requests that the permission for reexport may be granted. The petitioner has already applied for such purpose. The concerned authority i.e. the respondent no.2 has not yet taken any formal decision nor communicated the same to the petitioner. We are informed that the goods are of perishable nature.

  1. Under the circumstances, the respondent no.2 is directed to decide the petitioner’s request for reexport of the goods and convey the same to the petitioner latest by 05.07.2018.
  2. Petition is disposed of accordingly. Direct service to respondent no.2 is permitted.

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