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TMI Blog2014 (12) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... also, it is almost impossible to find the original documents. It appears that after filing of the petition, the petitioner had been able to obtain from the C.H.A. a photocopies of the customs attested invoice and the customs attested packing list accompanied by Annexure-II, of the export of the left over spares and consumables exported. Annexure-II sets out the balance quantity of goods not consumed and re-exported in December, 2004. The petitioner submits that the Deputy Commissioner of Customs (Import) passed an order after following the principle of natural justice and in view of the long delay of almost 12 years from the date of import and 10 years from the date of export, the petitioner be allowed to produce the photocopies of the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ydro Carbons. Therefore, the petitioner paid the custom duty on the imported spares and consumables while clearing the same from customs. 3. As the O.N.G.C. refused to issue recommendation letters to Director General of Hydrocarbons, the Essentiality Certificates were not being issued. In the circumstances, the petitioner filed Writ Petition No. 7019 of 2000, in Delhi High Court for issue of Essentiality Certificate by the Director General of Hydrocarbons. Pending the disposal of the petition, O.N.G.C. issued recommendation letters and Director General of Hydrocarbons issued to the petitioner the Essentiality Certificate. The Delhi High Court by order dated 11 March, 2003 directed the Customs authority to consider the petitioner s claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority has erred in rejecting the impugned refund claim. Therefore, set aside the impugned order. The refund claim survives as on date. The original authority is directed to examine the proof of export and process the same after verification of the original documents. Accordingly, the appeal is allowed, as above. 7. Consequent to the order of the Commissioner of Customs (Appeals), the petitioner requested the Deputy Commissioner of Customs to sanction refund of ₹ 1,89,15,549/-. The Custom Department called upon the petitioner to furnish documents establishing the proof of export of the goods so that the refund claim can be processed. Consequent to the above, petitioner filed its shipping bill, the dock attested import invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mables exported. Annexure-II sets out the balance quantity of goods not consumed and re-exported in December, 2004. The petitioner submits that the Deputy Commissioner of Customs (Import) passed an order after following the principle of natural justice and in view of the long delay of almost 12 years from the date of import and 10 years from the date of export, the petitioner be allowed to produce the photocopies of the documents under which the left over spares and consumables were exported in December, 2004. 10. Mr. Jetly, learned Counsel appearing on behalf of respondent - Revenue submits that the petition should not be entertained as there is an alternative remedy of statutory appeal from the order dated 22 January, 2014 of the Deput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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