Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2023 (11) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2023 (11) TMI 426 - HC - Customs


Issues involved:
The issues involved in the judgment are related to the utilization of ROSCTL scrips, illegal usage of the petitioner's scrips, suspension of ROSCTL by the second respondent, and the petitioner's request for permission to use the ROSCTL and retrieve the illegally utilized scrip.

Utilization of ROSCTL Scrips:
The petitioner, a manufacturer and exporter of ready-made garments, exported garments to Europe and America in 2021 and availed export incentives through the ROSCTL scheme. The petitioner was issued a ROSCTL scrip (No.3219104579 dated 17.05.2021) for Rs. 27,70,346/- by the second respondent, intended for payment of import duty. However, it was discovered that the said scrip was illegally utilized to the extent of Rs. 17,24,484/ due to the hacking of the DGFT portal in May 2021. This led to the petitioner lodging a complaint with the Tiruppur Police Station and filing a cybercrime complaint on the Cyber Crime Portal.

Suspension of ROSCTL and Petitioner's Representation:
Following the illegal usage of the petitioner's scrips, the second respondent suspended the ROSCTL dated 17.05.2021. This suspension has caused significant hardships to the petitioner as they are unable to use the scrips for their intended purpose of paying import duty. Despite the petitioner's representation to the second respondent dated 29.07.2023, requesting permission to use the ROSCTL and retrieve the illegally utilized scrip, there was no response. Consequently, the petitioner filed a Writ Petition seeking relief in this regard.

Court's Decision:
In the absence of representation on behalf of the respondent, the Court deemed it appropriate to dispose of the Writ Petition by directing the second respondent to consider the petitioner's representation within a stipulated time and to pass orders accordingly. The Court ordered that the second respondent should consider the petitioner's representation dated 29.07.2023, provide an opportunity for a hearing, and pass orders on merits and in accordance with the law within eight weeks from the date of receipt of the order. No costs were awarded in this matter, and the connected Miscellaneous Petition was closed as a consequence of this decision.

 

 

 

 

Quick Updates:Latest Updates