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TMI Blog2019 (8) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs Notification No.96 of 2009 dated 11.09.2009 and levied upon it duty along with interest thereon, aggregating to Rs. 16,00,00,000/-. 2. Aggrieved thereby, M/s.Hetero Labs Limited, Hyderabad, came before this Court. W.P.No.25098 of 2018 was filed by it against Order-in-Original No.701 of 2014 dated 09.10.2014, whereby it suffered duty of Rs. 5,00,00,000/- with interest thereon from 09.02.2010. W.P.No.25477 of 2018 was filed by it against Order-in-Original No.702 of 2014 dated 09.10.2014 visiting upon it duty of Rs. 5,00,00,000/- with interest from 29.01.2010. Lastly, W.P.No.25486 of 2018 was filed by it against Order-in-Original No.700 of 2014 dated 09.10.2014, whereunder it suffered duty of Rs. 6,00,00,000/- with interest there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Narasimham, learned counsel, would point out that it was only in March, 2018, that the customs authorities informed the petitioner about the duty arrears due from it and of the existence of the orders passed on 09.10.2014. 7. We find from the record that the petitioner then informed the first respondent, vide letter dated 16.03.2018, that it had completed its export obligations and that there was no violation as held in the impugned orders. In turn, the first respondent replied to the petitioner, vide letter dated 28.03.2018, stating that the impugned orders had been dispatched to its address at Hetero House, H.No.8-3-166/7/1, Erragadda, Hyderabad, by speed post and there was no record of the same having been returned undelivered. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner at the correct address and inability to show evidence of the impugned orders being served upon the petitioner come to its aid. We may note that the petitioner's right of statutory appeal was time bound and stood stultified by the authorities own lapses. 11. Reliance placed by Sri Swaroop Oorilla, learned counsel, on HINDUSTAN APPAREL INDUSTRIES V/s. ASSISTANT COMMISSIONER OF CUSTOMS (EPCG), CHENNAI 2015 (323) E.L.T. 344 (Mad.), with regard to the statute being a complete code in so far as the statutory appellate remedy thereunder is concerned, does not further the case of the authorities as the petitioner was effectively denied the right of appeal owing to their mistake in not communicating with it at the right address. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs or the Assistant Commissioner of Customs within a period of sixty days of the expiry of the period allowed for fulfilment of such export obligations or within such extended period as may be allowed by the customs authorities. 15. It is an admitted fact that the petitioner obtained Advance Authorizations bearing Nos.0910040870, 0910040652 and 0910040522 in January/February, 2010 from the Assistant Director General of Foreign Trade, Hyderabad Regional Office, for duty-free import of raw materials for use in the manufacture of its finished products for export. The export obligations in this regard were to be fulfilled within three years from the date of issuance of such advance authorizations. It is an admitted fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Condition (ix) of Notification No.96 of 2009 dated 11.09.2009. An importer who duly complied with such export obligations in terms of the exemption granted under the Foreign Trade Policy cannot be penalised for delay on the part of the authorities in processing the necessary documentation. 18. Given the aforestated admitted facts, we find that the first respondent adopted a tediously hidebound approach in dealing with the matter. According to the petitioner, the fact that it had discharged its export obligations would have been well within the knowledge of the customs authorities themselves and all that the first respondent had to do was to cross verify the factum of such compliance even if the petitioner failed to appear before him. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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