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TMI Blog2018 (10) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... rs' purchases from EOUs. The Court held that there was no such condition in the Foreign Trade Policy and the condition sought to be read or imposed through the procedure laid down in Hand Book of Procedures could not override the provisions contained in the Foreign Trade Policy. Demand raised in show cause notices would not be enforced against the petitioners - petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 12910 of 2018 - - - Dated:- 17-10-2018 - MR AKIL KURESHI AND MR B.N. KARIA, JJ. For The Petitioner : AMAL PARESH DAVE (8961) And MR PARESH M DAVE(260) For The Respondent : MR NIKUNT K RAVAL (5558) ORAL JUDGMENT ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioners have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised by the authorities under the show cause notices were yet to be adjudicated, since the authorities would not allow the petitioners to exit from EOU, the petitioners deposited a total of ₹ 45,74,285/under protest on two different dates i.e. 19.8.2016 and 10.10.2016. At the same time, the petitioners continued to oppose the show cause notices. The competent authority disposed of all the three proceedings by the impugned orders. After recording the stand of the department and the petitioners' contentions, in such orders he observed as under : Findings : a) During the Audit conducted by the CRA review by CAG, Ahmedabad for the year 2012 it was observed that an amount of ₹ 38,46,108/for the CST claims had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f SBI ii) D.D. No.515731 dated 10.10.2016 for ₹ 27,07,000/of SBI ORDER 1. In view of the above facts and circumstances, I find sufficient ground to drop show cause notice proceedings as unit has paid an total amount of ₹ 38,46,108/( Rupees Thirty Eight Lakh Forty Six Thousand One Hundred Eight only) under section 13 of the Foreign Trade (Development Regulation) Act, 1992 as amended read with Section 11 of the Foreign Trade (Development Regulation) Act, 1992 as amended. 3. We find two things somewhat curious about such order of Development Commissioner. Firstly, in the concluding portion, he records that he found sufficient grounds to drop the show cause notice proceedings as the unit has paid the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears an undisputed position that issues raised by the department in such show cause notices are squarely covered by the judgment of this Court in case of Asahi Songwon Colors Ltd. (supra). In such judgment, facts were that the petitioner was an EOU unit and would purchase raw materials manufactured in India from units which may be situated in Domestic Tariff Area or NonDomestic Area such as EOU. As per the Foreign Trade Policy prevailing at the relevant time, the petitioner would claim reimbursement of central sales tax paid on the purchases made. Such reimbursements were granted at the relevant time. Later on the department issued demands for returning such reimbursement in relation to the petitioners' purchases from EOUs. The Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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