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2018 (11) TMI 1232 - HC - CustomsThe petitioner wants this Court to record the respondents assurance, and direct the authorities to redress the petitioner s grievance within a time frame - Held that - The petition is disposed off holding that the respondent authority will consider the petitioner s Ext.P7 representation and take appropriate decision expeditiously, in three months.
Issues: Alleged excess duty credit availed by marine exporter under Foreign Trade Policy 2015-2020; Challenge to Ext.P2 and Ext.P6 notices; Seeking issuance of MEIS scrips; Disposal of Ext.P7 representation; Redressal of grievance within a time frame.
In the present case, the petitioner, a marine exporter dealing in frozen sea foods, utilized the benefits of the Foreign Trade Policy 2015-2020 under Ext.P1. Subsequently, the second respondent issued Ext.P2 notice alleging excess duty credit availed by the petitioner, demanding payment of approximately 10 lakh rupees with 15% interest. The petitioner submitted Ext.P7 representation challenging the allegations. The writ petition sought to quash Ext.P2 and Ext.P3 to safeguard the benefits accrued under Merchandise Export India Scheme (MEIS) as per Ext.P1, and requested the issuance of MEIS scrips unimpeded by Ext.P2, Ps, and P6. Additionally, the petition sought the disposal of Ext.P7 representation and other incidental reliefs deemed just by the Hon'ble Court. The respondents, through their counsel, acknowledged the audit objections leading to the issuance of Ext.P2 notice but assured that the authorities were addressing the matter post-receipt of petitioner's Ext.P7 representation. The Central Government Counsel confirmed that the dispute was under review with the audit department and would soon be resolved. The petitioner's counsel urged the Court to record the respondents' assurance and direct timely redressal of the petitioner's grievance. The Court, without delving into the merits of the case, disposed of the writ petition. It directed the respondent authority to consider the petitioner's Ext.P7 representation and make a suitable decision promptly, within a stipulated period of three months. This judgment ensures a fair review of the petitioner's grievances and emphasizes the need for timely resolution by the concerned authorities, maintaining procedural fairness and adherence to the Foreign Trade Policy provisions.
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