NEW DELHI: A woman’s footwear without a back strap is a sandal, the Delhi High Court has ruled opposing the government’s contention that it was a ‘chappal’.
The issue assumed significance as the export of sandals attracts 10 per cent customs duty drawback, while that of ‘chappals’ attracts only five per cent duty. The government had withdrawn a 10 per cent duty drawback given to a footwear manufacturer saying the footwear exported by it were ‘chappals’ as these did not have back straps. The HC, while ruling these were sandals, quashed the government’s decision.
A Bench of justices S Ravindra Bhat and Najmi Waziri ruled, “The respondents (Centre and the Revenue Department), in our opinion, acted upon prejudice and a preconceived notion that ladies sandals cannot be without a back strap.”
It said in view of the totality of circumstances, “This court is of the opinion that the impugned orders, upholding duty drawback withdrawal and imposing penalty cannot be sustained. They are hereby quashed.” The court said an expert body, Council of Leather Exports which routinely dealt with such issues in context of export, had, based on evidence and instructions of government, furnished an opinion that the goods were sandals and not chappals. The court’s order came on a plea by Chennai-based footwear manufacturer, Wishall International, challenging the government’s position that a woman’s footwear without a back strap was a chappal and not a sandal.