Since retaining such payments is “unjust and illegal”, the same amount will be refunded within four months, and one Justice Abhay Oka and Ujjal Bhuyan ordered the order, while ruling that the claim of the custom is forbidden by “unjustly and prosperous doctrines.” ”
It said the department has recovered taxes from Ruchi Soya Industries owned by Patanjali Foods by “using a mandatory method.” In the facts of the case, the BG that is considered as a security refuses to be paid and cannot be considered a customs obligation. They could have waited for the outcome of the case (all such custom liability would be required to pay 6% of the liability for such a custom liability. Repayment,” the judgment said.
The Supreme Court said the customs department resorted to “arbitrary” of bank guarantees. “It is obvious that the respondents insisted on the appellant’s money and they have no right to do so…” the court said.
In 2019, Patanjali Foods acquired the Ruchi Soya industry through the resolution of corporate bankruptcy.
The origin of the case was the importation of a certain amount of crude soybean oil from bulk bulk in Jamnagar, Gujarat. The customs authorities did not pay higher tariff values based on the company-based basis under section 14(2) of the Customs Act of 1962 to ensure this question. Glychem said that Glychem said the government’s notice of determining the value of tariffs does not require payment on the import scope, so under the lawsuit of 14 (14), the bill does not require litigation. Order of 2002 to clean the goods, with about water, to provide BG to vary in customs obligations under sections 14(1) and 14(2). Glychem Industries is allowed to liquidate its goods after bank guarantees are provided. Meanwhile, the merger of Glychem Industries with Ruchi Soya Industries in 2006 also challenged higher customs responsibilities. The HC also rejected Ruchi Soya Industries’ petition and evacuated the interim order. Although Ruchi Soya Industries’ appeal is pending before the SC, the customs department has entrusted the BG to a differential obligation in 2013. In 2015, the Supreme Court ruled that the department did not reasonably and legally require the law in accordance with its notice.
Since Ruchi Soya Industries failed to receive a refund from the Customs Department, the HC and the Supreme Court were moved.
