2015 (10) TMI 1722 - HC - Customs

Claim of benefit under FPS (focus product scheme) - Petitioner contends that he has submitted a representation stating that they exported only red chillies and the technical glitch faced during the course of filing were bought to their notice at the time of submission of their applications for FPS benefit Further contended that they are facing financial crisis on account of rejection of their legitimate claims Revenue contends that no acknowledgment is available as to the submission and receipt of the Petitioner s representation. Held That - The scope of the prayer sought by the Petitioner is limited and hence without going into the merits of the same he can submit one more representation to the Respondent matter remanded back.

Summary

Issues:
1. Exporter's claim for duty credit under the focus product scheme based on discrepancies in HS codes used in shipping bills.
2. Failure of authorities to pass orders on petitioner's representation leading to financial crisis.

Analysis:
The petitioner, engaged in exporting agricultural commodities, claimed duty credit under the focus product scheme. The issue arose when discrepancies were found in the Harmonized System (HS) codes used in shipping bills for red chilly exports. The petitioner used a different code due to a technical glitch in the online form, leading to rejection of their claim. Despite submitting a representation to the authorities, no orders were passed, prompting the petitioner to file a writ petition.

Upon hearing both parties, the court acknowledged the limited scope of the prayer sought by the petitioner. Without delving into the merits of the case, the court allowed the petitioner to submit another representation to the authorities within two weeks, enclosing a copy of the court's order and the earlier representation. The authorities were directed to consider the submission and pass orders within four weeks, communicating the decision to the petitioner. The writ petition was disposed of without imposing any costs.

In conclusion, the judgment addressed the exporter's claim for duty credit, highlighting the importance of correct HS codes in shipping bills. It emphasized the need for authorities to promptly address representations from petitioners to prevent financial crises resulting from delayed decisions. The court's directive aimed to provide a fair opportunity for the petitioner to rectify the situation and receive a timely resolution from the concerned authorities.