WP/15361/2024 of SHARAT INDUSTRIES LIMITED Vs UNION OF INDIA

APHC010303262024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516] (Special Original Jurisdiction) THURSDAY, THE THIRTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 15361/2024 Between: Sharat Industries Limited ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. T V P SAI VIHARI Counsel for the Respondent(S): 1. SANTHI CHANDRA (Sr. Standing Counsel for CBIC) 2. Y N VIVEKANANDA 2 HBKM,J & HVN,J W.P.No.15361 of 2024 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard Mr. K.S. Murthy, the learned Senior Counsel for the petitioner and Sri Ravula Nagarjuna, the learned Junior Standing Counsel for the respondent Nos.2 and 3. 2. This writ petition is filed questioning the proceedings/order of the 2 nd respondent dated 23.04.2024 as under:- i) I confirm the demand of proportionate Customs duty of Rs.61,51,866/- (Rupees Sixty One Lakh Fifty One Thousand Eight Hundred and Sixty Six Only) on the imported raw materials used in the production of shrimp cleared into DTA, as detailed in Annexure-II enclo