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TMI Blog2014 (11) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... td. was declined to issue them recommendation letter to the effect that the goods were required for the petroleum operations to enable the Director General of Hydrocarbons (DGH) to issue Essentiality Certificate (EC), with reference to their contract, for the purpose of availing exemption of duty under customs notification. The appellants moved writ application before the Hon'ble Delhi High Court, interalia with a prayer to direct ONGC Ltd., to issue recommendation letter for issuance of ECs. By interim order dated 30.7.2002, the Hon'ble Delhi High Court directed ONGC Ltd., to consider the request of the appellants and also directed the writ petitioner to release the goods on payment of duty under protest and subject to final order of the W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act with ONGC for importation of parts for Drilling rigs. In terms of Notification No. 21/2002-Cus dated 01.03.2002, under S.No. 214, goods covered by list 12, imported for use in connection with exploration of petroleum products are completely exempted from customs duty subject to compliance with condition No. 29 of the said notification. Condition No. 29 requires that the importer to produce, inter alia, an Essentiality Certificate from the Director General of Hydrocarbons. It is a common issue involved with various importers including the appellant herein. The appellant paid the duty in terms of the order of the Hon'ble Delhi High Court. The appellant had also imported goods through Mumbai Port, where the refund claims were rejected but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the facts and circumstances of the case, the decision of the Mumbai Bench of the Tribunal, would not be applicable. 6. After hearing both the sides and on perusal of the records, we find that the condition No. 29 of the Notification No. 21/2002 (supra) provides that if the goods are imported by ONGC or by the subcontractor of the licencee, he must produce to the Dy. Commissioner of Customs or to the Asst. Commissioner of Customs, as the case may be, at the time of importation, a certificate from the authorized officer of DGH, Ministry of Petroleum, to the effect that the imported goods are required for petroleum operations and imported under the licence for mining, as the case may be. In the present case, there is no dispute that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificates was delayed, the appellant was constrained to approach the Delhi High Court by filing a petition under Article 226 of the Constitution of India, inter alia requesting the Court to direct ONGC to consider the request of the appellant for issuance of Essentiality Certificates vide its letter dated 21st May, 2002. On a concession made by learned counsel for ONGC, the Court, while permitting the parties to file their pleadings, further observed that the appellants, if they are willing to get their consignment of spare parts released, may do so by paying the customs duty as demanded under protest subject to final orders in the petition. The writ petition was finally disposed of by the Court by its order dated 11th March, 2003, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to carry out the directions of the High Court. In Bhopal Sugar Industries Limited v. ITO, (1961) 1 SCR 474, the Income Tax Officer had virtually refused to carry out the clear and unambiguous directions which a superior tribunal like the Income tax Appellate Tribunal had given to him by its final order in exercise of its appellate powers in respect of an order of assessment made by him. The Court held that such refusal was in effect a denial of justice and is furthermore destructive of one of the basic principles in the administration of justice based as it is in this country on the hierarchy of courts. The facts of the present case are more or less similar and we would have allowed the matter to rest at that but unfortunately the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Essentiality Certificates in the light of specific and binding directions of the High Court. 21. In view of the above, we allow this appeal and direct the Customs authorities to consider the appellant's claim of refund of customs duty paid under protest in accordance with the directions issued by Delhi High Court vide its order dated 11-3-2003 as expeditiously as possible. In the facts and circumstances of the case, we direct the parties to bear their own costs. 7. It is seen that the Tribunal on the identical issue in the case of other importer, remanded the matter by Final Order dated 10.03.2012. We find force in the submission of the Ld. AR of the Revenue that in some cases, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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