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TMI Blog2019 (12) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... er the EPCG scheme is pending consideration before the 5th respondent, pursuant to a permission stated to have been granted to them by the 3rd respondent through a communication dated 28.12.2018 - The application for review of the earlier decision of the EPCG Committee, rejecting their request for waiver of the procedural conditions under the EPCG scheme, appears to be based on the general power of review that is conferred on the DGFT under paragraph 9.13 of the Handbook of Procedures to the Foreign Trade Policy, 2015-20. If a decision favourable to the petitioner is taken by the said committee in the review petition, then it would obviate the necessity for pursuing the demand for differential customs duty at the instance of the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e import of the aforesaid items of capital machinery, that the detention notices were issued. 2. Even before the petitioner approached this Court through the present writ petition, assailing the detention notices aforementioned, the petitioner had defaulted in the condition regarding installation of the items of capital machinery imported as was mandated under the EPCG Scheme. The capital goods were imported by the petitioner for the purposes of implementation of a Pollution Control Project, which envisaged three modules namely, (1) Acid Recovery Plant, (2) Copperas Recovery Plant, and (3) Neutralisation Plant. Almost immediately after the import of the said items, the petitioner had, while seeking an extension of time for install ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be considered as a final deadline and it would be open to the Customs authorities to consider further requests of the petitioner for extension of the time for installation of the capital goods. 3. Acting on the liberty reserved to it under Ext.P6 order, the petitioner, on expiry of the period of extension granted by the Tribunal, approached the Customs authorities for extension of time for installation of the Copperas Recovery Plant. The said application, however, did not yield any response from the Customs authorities, which led the petitioner to seek further extension through its communication dated 23.03.2017. In the meanwhile, the authorities under the Foreign Trade (Development Regulation) Act had also initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned the said rejection letters before the CESTAT on both the occasions and the CESTAT, by its orders in the appeals, extended the time for installation of machinery, initially till December 2018 and thereafter till 30.11.2019. Taking note of the said development, when the writ petition came up for orders before this Court on the last occasion, this Court found that the main issue with regard to waiver of the conditions under the EPCG scheme had to be considered by the authorities under the Foreign Trade (Development Regulation) Act, namely the Director General of Foreign Trade (hereinafter, 'DGFT') as also the EPCG Committee functioning under the office of the DGFT. The said authorities were, therefore, directed to be implead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishankar learned Standing Counsel appearing for the 1 st and 2nd respondents, Customs authorities. I have also heard Sri.P.Vijayakumar, ASG for the 3 rd and 4th respondents and Sri.Sreelal Warrier for the 5th respondent. 6. On a consideration of the facts and circumstances of the case and submissions made across the Bar, I find that in the instant case, although it is a fact that the petitioner could not install the items of capital machinery imported by them under the EPCG scheme within the specified time after their import, it is also a fact that their case for waiver of the procedural requirements under the EPCG scheme is pending consideration before the 5th respondent, pursuant to a permission stated to have been granted to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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