2014 (4) TMI 152 - HC - Customs

Validity of DGFT order Scope of Section 15(1)(b) of the Foreign Trade Act, 1992 - Entertainment of the appeals u/s 15(1)(b) of the Act - Application against rejection of Terminal Excise Duty refund - Held that - The scope and width of Section 15(1) of the Act is extremely wide and the petitioners are certainly aggrieved persons at whose instance an appeal would be maintainable - The present writ petitions are allowed to the extent that the impugned orders dated 23rd August, 2013 are set aside - Matters remanded back to the DGFT to decide the matters afresh Decided in favour of appellants.

Summary

Issues: Challenge to refusal of appeals under Section 15(1)(b) of the Foreign Trade (Development and Regulation) Act, 1992 for Terminal Excise Duty refund.

Analysis:
The judgment involves the challenge against the order of the Director General of Foreign Trade who refused to entertain appeals filed by the petitioners under Section 15(1)(b) of the Act against the rejection of their applications for Terminal Excise Duty refund. The Director General held that the impugned orders did not fall under the scope of Section 9(5) of the Act. However, the Court opined that Section 15(1) of the Act provides a broad appeal mechanism for any person aggrieved by a decision or order made by the Adjudicating Authority. The Court found that the petitioners were indeed aggrieved persons eligible to file an appeal under Section 15(1) of the Act.

The Court allowed the writ petitions, setting aside the impugned orders and remanding the matters back to the Director General of Foreign Trade for fresh consideration. The judgment emphasized that all rights and contentions of the parties are preserved, leaving them open for further argument. Additionally, the Director General was directed to decide the appeals expeditiously, preferably within a period of six weeks. The order was to be processed promptly under the signature of the Court Master, ensuring timely resolution of the appeals.