2010 (5) TMI 501 - HC - Customs

DEPB scheme refund by re-credit online facility re-credit note issued by customs - petitioner was entitled to refund by way of re-credit in the DEPB licence and despite repeated requests the re-credit had not been given - concerned Assistant Commissioner of Customs had to issue a re-credit note - Mumbai Collectorate have adopted an online system whereby the re-credit in the DEPB licence is given online by the customs authority concerned - online system has not been adopted - no reason as to why it should not have been adopted - Assistant Commissioner of Customs has asked the petitioner to meet him this week itself along with the details and if possible the said online system would also be adopted by them inDelhi direct the respondent to make the system of grant of re-credit at par with the Mumbai system whereby persons seeking such re-credit are provided the facility of obtaining the same online through the customs EDI system

Summary

Issues:
Refund of re-credit in the DEPB license; Adoption of online system for re-credit inDelhi; Implementation of online system inDelhi.

Refund of re-credit in the DEPB license:
The petitioner was entitled to a refund by way of re-credit in the DEPB license, which had not been granted despite repeated requests. The first stage for such re-credit was the issuance of a re-credit note by the Assistant Commissioner of Customs. The respondent informed the court that the re-credit note had been issued, and a letter had been sent to the Joint Director, Directorate General of Foreign Trade for the grant of re-credit. The court directed the Joint Director to ensure the re-credit in the DEPB license within a week to avoid further delays.

Adoption of online system for re-credit inDelhi:
The Mumbai Collectorate had implemented an online system for granting re-credit in the DEPB license, but theDelhiregion had not adopted this system. The court questioned the lack of adoption inDelhiand directed the Assistant Commissioner of Customs to meet the petitioner to discuss implementing the online system. The court further directed the respondent to align the system inDelhiwith the Mumbai system, allowing individuals to obtain re-credit online through the customs EDI system.

Implementation of online system inDelhi:
To expedite the process and prevent delays in obtaining re-credit, the court directed the Assistant Commissioner of Customs to meet the petitioner promptly and consider adopting the online system. The court set a deadline for the Joint Director to grant re-credit within a week and scheduled a follow-up hearing to discuss the implementation of the online system inDelhion 2-6-2010.

This judgment primarily addresses the issues of refunding re-credit in the DEPB license, the absence of an online system for re-credit inDelhi, and the directive to align theDelhisystem with the Mumbai system for online re-credit processing. The court emphasized the importance of timely action to ensure the petitioner receives the entitled re-credit promptly.