2017 (10) TMI 576 - HC - Customs

Maintainability of petition - Time limitation for filing appeal petition - The petitioner s contention is that limitation should be calculated only from the date, on which, the petitioner received copies of the adjudication orders from the office of the first respondent i.e. 28.8.2015 and if that date is reckoned, the petitioner s appeal petitions filed on 28.9.2015 are well within the period of limitation - Held that - the petitioner has submitted the applications for redemption along with the bank realization certificates to the first respondent on 25.9.2015. If such, is the case, it would be appropriate for the first respondent to consider the applications regardless of the fact that an Orders in original, levying penalty were passed in the year 2008. If the petitioner has fulfilled the export obligations and produced necessary documents to prove the same, nothing prevented the first respondent from taking into consideration such applications and examine as to whether the petitioner has fulfilled their obligations - petition maintained.

Summary

Issues:
Challenge to penalty orders for non-fulfillment of export obligations based on limitation period for filing appeal petitions.

Analysis:
The petitioner challenged penalty orders for non-fulfillment of export obligations imposed by the first respondent, confirmed by the second respondent on the grounds of late filing of appeal petitions. The Orders in Original were passed on 16.9.2008, but the petitioner claimed they were unaware due to office premises shifting. Upon later discovery, they requested and received copies of the orders in 2015. The petitioner also submitted applications for redemption with bank certificates in 2015, pending before the first respondent. However, the second respondent dismissed the appeal petitions as time-barred, not considering the redemption applications. The petitioner argued that the limitation period should start from the date they received the copies of the orders in 2015, well within the limitation period if calculated from that date.

The Court emphasized the scheme under the Foreign Trade Act, promoting exports and benefiting exporters. It directed the first respondent to consider the petitioner's redemption applications dated 25.9.2015, examine the bank certificates, and provide an opportunity for a personal hearing. The Court ordered the impugned orders to be kept in abeyance until the first respondent's review is completed within four weeks from the order's receipt. This decision aimed to prevent prejudice to the petitioner and ensure a fair consideration of their fulfillment of export obligations.