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2016 (1) TMI 1170 - HC - CustomsAdvance licence - non-fulfilment of export obligation - Export Obligation Discharge Certificate - Held that - in view of the statement made by the Petitioner that it received the EODC for the advance licence in question on 27th May 2015 the impugned order dated 27th March 2014 passed by the Deputy Commissioner of Customs ICD Tughlakabad is hereby set aside. The matter is remanded to the said authority for fresh determination after taking into account the EODC produced by the Petitioner. The consequential alerts in the EDI system cannot obviously continue as a result of the resent order by the Court.
Issues:
Challenge to order of Deputy Commissioner of Customs regarding duty saved on advance licence, non-fulfillment of export obligation, and penalty imposition. Analysis: The writ petition under Article 226 challenges the order passed by the Deputy Commissioner of Customs regarding the demand of duty saved on an advance licence, non-fulfillment of export obligation, and the imposition of a penalty. The Petitioner had not obtained an Export Obligation Discharge Certificate (EODC) for the advance licence and requested an extension to submit it. Subsequently, the Petitioner paid a sum towards excess import items and received the EODC. However, due to alerts in the system, the Petitioner faced restrictions on exports and recovery proceedings were initiated. In similar cases where exporters obtained EODC after the demand of duty and penalty were confirmed, the Court remanded the matter for a fresh determination considering the EODC. Citing previous cases, the Court set aside the impugned order and remanded the matter to the authority for a fresh determination based on the EODC produced by the Petitioner. The Court directed that consequential alerts in the system should cease following the new order. The Petitioner was granted the opportunity to apply for a refund of the duty or penalty paid under protest, which would be considered by the authority promptly in accordance with the law. The writ petition and pending application were disposed of accordingly, with orders to be provided to the parties promptly.
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