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2021 (8) TMI 667 - HC - CustomsIssuance of a scrip under Incremental Export Incentivisation Scheme (IEIS) - rejection on the ground of the application being time-barred - HELD THAT - The petitioner did not comply with the time lines to submit a complete application which was to be filed by March 31, 2016. The petitioner was informed of the rejection of its application on May 05, 2016. The petitioner although attempted to give justification by its letters as noted by us, however the fact remains that the petitioner approached the PRC for the first time by an application dated November 21, 2017, which was almost 19 months after rejection of its application being deficient. The petitioner s approach of merely writing letters after the decision dated May 05, 2016 cannot be construed as an assertion of its rights in the manner known to law. There are much substance in the submission of Mr.Jetly that the petitioner was not diligent in asserting its rights and pursuing its cause. The delay is quite gross which would disentitle the petitioner to any equitable and discretionary reliefs. We are, accordingly, not inclined to exercise our jurisdiction under Article 226 of the Constitution, to entertain this petition. Petition dismissed.
Issues:
Challenging rejection of application under Incremental Export Incentivisation Scheme (IEIS) as time-barred. Analysis: The petitioner challenged the rejection of its application dated March 28, 2016, for a scrip under the IEIS by the respondents. The rejection was based on the ground that the application was time-barred, as confirmed by the Policy Relaxation Committee (PRC) decision on January 30, 2019. The petitioner contended that it had achieved Incremental Export Growth during the Financial Year 2012-13 and was entitled to a duty credit scrip under the IEIS scheme. The application was made online on March 28, 2016, but the prescribed fee of ?1000 was paid on April 7, 2016, due to system issues. The Foreign Trade Policy 2009-14 introduced provisions for the IEIS, specifying the entitlement and eligibility criteria. The Handbook of Procedures Volume I outlined the application timeline for the grant of scrip under the IEIS, requiring it to be filed within specific timeframes from the date of export or realization. The petitioner's application was not considered valid by the respondents as the fee was not paid before the cut-off date of March 31, 2016. Despite attempts to rectify the deficiency by submitting a new application on April 7, 2016, it was deemed time-barred by the authorities. The petitioner made several representations to the respondents, explaining the delay in payment and requesting consideration for the IEIS license. The PRC rejected the petitioner's case on January 30, 2019, after a personal hearing. The petitioner argued that the delay in payment should not disqualify it from the benefit of the IEIS license, emphasizing its attempt to upload the application on March 28, 2016. However, the respondent-UOI maintained that the application was rightly rejected as time-barred, citing the petitioner's failure to comply with the March 31, 2016 deadline. The High Court observed that the petitioner did not meet the deadline for submitting a complete application by March 31, 2016, and was informed of the rejection on May 5, 2016. Despite attempts to justify the delay, the petitioner's approach was deemed negligent, with a significant delay in approaching the PRC and the court. The court found the petitioner's conduct lacking diligence in asserting its rights and pursuing the case promptly. Consequently, the petition was rejected, with the court declining to exercise jurisdiction under Article 226 of the Constitution.
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