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2016 (4) TMI 1217 - HC - CustomsAdvance Authorisation scheme - there was a delay in obtaining Export Obligation Discharge Certificate ( EODC ) for reasons not attributable to the petitioners but due to the delay in the office of the DGFT in issuing such certificate - The case of the petitioner is that the aforementioned impugned order was not served upon it, and the petitioner was not aware of it till 24th February, 2015 when a representative of the petitioner was in the office of the Deputy Commissioner for some other matter - Held that - In the similar circumstances, where the EODC was obtained subsequent to passing of the impugned order by the Customs Department, but, for the reasons not attributable to the petitioner, this Court has set aside such demand and penalty and remanded the matter to the adjudicating authority for a fresh determination after taking into consideration the EODC obtained - reliance placed in the case of Lifelong India Private Limited Versus Union Of India & Anr. 2016 (4) TMI 1104 - DELHI HIGH COURT - petition allowed by way of remand.
Issues:
Challenge to order confirming duty demand and penalty. Analysis: The petition challenged an order confirming a duty demand of ?5,60,00,000 and a penalty of ?25 lakhs imposed by the Deputy Commissioner of Customs. The petitioner had obtained an advance authorization for exporting three products but faced delays in obtaining Export Obligation Discharge Certificate (EODC) due to issues at the office of the DGFT. Despite the delay, the impugned order was passed, citing non-submission of EODC as the reason for the duty demand and penalty. The petitioner claimed they were unaware of the order until 2015. The court noted similar cases where duty demands and penalties were set aside when EODC was obtained post the impugned order due to reasons beyond the petitioner's control. The court set aside the impugned order and remanded the matter back to the Deputy Commissioner of Customs for a fresh decision considering the EODC obtained by the petitioner. The judgment disposed of the writ petition and pending application with no orders as to costs.
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