2018 (4) TMI 493 - HC - Customs

Extra Duty Deposit (EDD) - Board Circular No.4/2016 dated 9.2.2016 - Held that - the documents are submitted before the Respondent No.4 in terms of the Board Circular Nos. 4/2016 and 5/2016. No extra EDD shall be charged from the petitioner-Company in terms of clause 2.2 of the Board Circular No.4/2016-Customs, on the petitioner-Company for the imports to be made by it from then onwards, without the specific leave of the Court. Petitioner is having the benefit of this interim order as on date and this interim order is in conformity with the Board Circular No.4/2016. The interim order granted by this Court on 27.10.2016 shall continue to operate until a decision is taken by the Respondent No.4 - petition disposed off.

Summary

Issues:
1. Petitioner seeking writ of mandamus for renewal of SVB Order and refund of extra duty deposit.
2. Rejection of Annexure-1 application by Respondent No.4.
3. Compliance with Circular No.4/2016-Customs and Circular No.5/2016.
4. Interim order preventing extra EDD charges.
5. Adjudication of EDD refund by Respondent No.4.

Analysis:
1. The petitioner requested a writ of mandamus for renewal of SVB Order and refund of extra duty deposit. The first prayer was dismissed due to the rejection of Annexure-1 application by Respondent No.4 on 5.11.2016. The Circular No.4/2016-Customs instructs on the process of renewal and discontinuation of EDD for provisional assessments.

2. The rejection of the Annexure-1 application by Respondent No.4 led to the challenge before the Commissioner of Customs [Appeals], who upheld the decision. The petitioner submitted the required documents as per Circular Nos. 4/2016 and 5/2016, rendering the first prayer irrelevant for consideration.

3. The petitioner was granted an interim order on 27.10.2016, preventing extra EDD charges as per Circular No.4/2016. The petitioner is directed to comply with the circular instructions and submit the necessary documents for adjudication by Respondent No.4.

4. The third prayer sought a refund of the extra duty deposit of ?7,61,04,066/- deposited during 2007-2016. The matter is pending adjudication by Respondent No.4 as per Circular Nos. 4/2016 and 5/2016. The court directed Respondent No.4 to expedite the adjudication process and make a decision within two months from the order's receipt.

5. The writ petition was disposed of with the continuation of the interim order until Respondent No.4's decision. All rights and contentions are to be addressed before Respondent No.4, emphasizing cooperation for the speedy resolution of the proceedings.

This comprehensive analysis covers the issues raised in the legal judgment, detailing the petitioner's requests, the responses of the authorities, compliance with circular instructions, interim orders, and the pending adjudication process for the refund of the extra duty deposit.