2021-TIOL-1229-HC-DEL-CUS

Laieq Ahmad Siddiqui Vs Govt. of NCT of Delhi

Cus - Import of Amphotericin B, which is a drug being used for treatment of Mucormycosis (Black Fungus) - Considering the fact that the said drug is required to save lives of the people suffering from the disease which is inflicting thousands of people all over the country, and there is acute shortage of the same in the country, Bench is of the view that the Central Government should seriously consider waiver of complete Customs and other duties & levies on the import of the said drug by all, at least, for the period that the same is in short supply in India and is required to treat the disease, namely Mucormycosis (Black Fungus) - Counsel for Revenue states that this order shall be communicated to the Central Board of Indirect Taxes as well as the Secretary (Finance), during the course of the day, and decision thereon shall be taken during the next couple of days - Bench is hopeful that the Central Government shall look to waive the Import and other duties on all imports of the said medicine - In the interregnum, Bench directs that if any import is made by any person of the said medicine, the same may be cleared by accepting a bond (to the effect that in case the duty is payable and not waived, the same shall be paid) from the importer without actual payment of duties till a final decision on the said aspect is taken - An assurance has also been given to the Court that the Customs shall clear all consignments of medicine required for treatment of Covid-19, and Mucormycosis (Black Fungus) without any delay whatsoever - Matter listed on 01.06.2021: High Court [para 3, 5, 10]

- Matter listed: DELHI HIGH COURT

2021-TIOL-1227-HC-DEL-NDPS

Rajender Kumar Vs NCB

NDPS - Petitioner seeks regular bail in the complaint filed by the Narcotic Control Bureau under Sections 8/21/29 Narcotic Drugs and Psychotropic Substances Act, 1985.

Held: Petitioner only gave money from his pocket - The petitioner neither received the contraband nor was the contraband handed over to him - On the contraband being handed over to the co-accused Sukhwinder Singh he directed the petitioner to pay the money which he paid - At no point of time was the petitioner in the conscious possession of the contraband - Even as regards the charge of conspiracy the prosecution is required to show that the petitioner had knowledge that the money was being handed over for the purpose of purchasing the contraband - Further it is not even the case of the prosecution that the money belonged to the petitioner and the case of the prosecution is also that the petitioner was merely the driver of the car owned by Sukhwinder Singh - It is thus in the performance of his duty when the employer asked the petitioner to make the payment kept in his pocket that he handed over the payment to the African national and that too before the contraband was given to Sukhwinder Singh - Charge against the petitioner has already been framed - The petitioner is in custody since 30th January, 2020 and the trial is likely to take some time - The petitioner has no other involvements - Considering the role assigned to the petitioner and the fact that the petitioner has no previous involvements and the trial is likely to take some time, Court deems it fit to grant regular bail to the petitioner - It is, therefore, directed that the petitioner be released on bail on his furnishing a personal bond in the sum of Rs. 50,000/- with one surety bond of the like amount: High Court [para 7, 8]

- Application allowed: DELHI HIGH COURT

2021-TIOL-298-CESTAT-AHM

Sureel Enterpries Pvt Ltd Vs CCE & ST

ST - The appellant produced soap and detergent utilizing land building, plant, machinery, raw material and packing materials provided by M/s Nirma and issued bills for such production work on the basis of quantity of goods so produced - M/s Nirma has paid excise duty on full value of soaps and detergents so produced through contract manufacturing by appellant upon recording such production in RG-1 and returns were also filed by M/s Nirma - SCNs were issued to the appellant demanding service tax on the contract manufacturing undertaken at M/s Nirma's factory under manpower recruitment or supply agency service - Whether the activity of appellant i.e. conversion of raw material to soap and detergent on behalf of M/s Nirma Limited in their factory amounts to provision of service classifiable under Manpower Recruitment Agency Service or otherwise - Very identical issue in appellant's own case for the previous period i.e. June 2005 to June 2010 was considered by Tribunal wherein it was held that the appellant's activities amount to manufacture and does not amount to service of Manpower Recruitment Agency Service - The Tribunal held that contract between the appellant and M/s Nirma Limited is of contract manufacturing hence demand under manpower supply cannot be made - In view of said decision of Tribunal in appellant's own case on the same issue, the issue is no longer res integra - Accordingly, the impugned orders are set aside: CESTAT

- Appeals allowed: AHMEDABAD CESTAT