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2015 (10) TMI 1098 - HC - CustomsRegistration of Focus License Rejection on the basis that shipping bills do not match with the records Petitioner contends that no opportunity of hearing granted - Revenue states that the matter has been referred to the higher authority and the license cannot be issued during pending investigation. Held That - Petitioner was issued summons to produce documents in their support; as such they did not appear nor produced documents Contentions of the Petitioner are erroneous and issuing mandamus is not fit for the case Appeal dismissed in favour of Revenue.
Issues:
1. Compliance with the direction of the Court in Writ Petition No.5884 (M/B) of 2015. 2. Granting of registration for the Focus License. 3. Allegations of non-cooperation by the petitioners during the investigation. 4. Issuance of a mandamus to the authority. Comprehensive Analysis: Issue 1: Compliance with Court's Direction The petitioners, a partnership firm engaged in manufacturing and exporting various products, filed a writ petition seeking a mandamus to the Chief Commissioner, Customs, Central Excise & Service Tax, Lucknow for registration of a Focus License. The Court directed necessary action within one month. The Assistant Commissioner issued various communications regarding discrepancies in documents and pending investigation. The High Court found that the competent authority had passed necessary orders, communicating them to the petitioners. The contention of non-compliance with the Court's direction was deemed erroneous, and the Court held that the direction was adequately followed by the authorities. Issue 2: Grant of Registration for Focus License The Assistant Commissioner, based on an interim report alleging false documentation by the petitioners, refused registration of the Focus License pending investigation. The Court noted that the investigation was ongoing, and the respondents claimed non-cooperation by the petitioners in producing required documents. Considering the circumstances and the pending investigation, the Court held that it was not appropriate to issue a mandamus at that stage. The writ petition was dismissed, emphasizing the need for completion of the investigation within three months and subsequent action on the registration application. Issue 3: Allegations of Non-Cooperation The Directorate of Revenue Intelligence had summoned the petitioners to produce essential documents under the Customs Act, which were not provided. Despite court orders, the petitioners failed to appear and delayed submission of required documents. The respondents asserted that the investigation was stalled due to non-cooperation. The Court took note of these actions and considered them in the context of the ongoing investigation, impacting the decision on granting registration for the Focus License. Issue 4: Mandamus to the Authority The Court concluded that, given the pending investigation and allegations of non-cooperation, issuing a mandamus to the authority at that stage was unwarranted. The dismissal of the writ petition was accompanied by a directive for the completion of the investigation within three months and subsequent action on the petitioner's application for the Focus License. The Court emphasized the importance of cooperation and timely resolution of the investigation process.
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