9911796707
TMI Blog2022 (4) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... when the assessee/importer has admittedly discharged the Export Obligation and has also furnished the requisite documents before the appropriate authority for issuance of Export Obligation Discharge Certificate (EODC). A condition which is dependent on action by public authorities over which an assessee/importer has no control and, delay on the part of a public authority cannot result in denial of the benefit extended in larger public interest. Thus, the delay in obtaining Export Obligation Discharge Certificate (EODC) cannot result in denial of benefit under the EPCG Scheme, which itself has been formulated to promote export and earn foreign exchange. In the present case, the Appellant has discharged their Export Obligation and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obligation on or before 15.11.2016. 3. It is the submission of the Appellant that, they had discharged the export obligation in terms of EPCG Scheme. After completion of the said export obligation, the Appellant had submitted copies of shipping bills, Bank certificate, Chartered Accountant Certificate and other relevant documents as annexure to letter dated 03.03.2014, which was duly acknowledged by the office of the ADGFT. However, there was delay in obtaining Export Obligation Discharge Certificate (EODC), despite the fact that, the process of issuance of EODC was underway with the Office of the DGFT. 4. In the meanwhile, a Show Cause Notice dated 11.06.2021 was issued by the 1st Respondent proposing to confiscate capital goods imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate (EODC) in terms of EPCG scheme is necessary for the importers to claim benefit under the said Scheme and delay in producing the Export Obligation Discharge Certificate (EODC) cannot result in denial of the benefit, more so, when the assessee/importer has admittedly discharged the Export Obligation and has also furnished the requisite documents before the appropriate authority for issuance of Export Obligation Discharge Certificate (EODC). A condition which is dependent on action by public authorities over which an assessee/importer has no control and, delay on the part of a public authority cannot result in denial of the benefit extended in larger public interest. Thus, the delay in obtaining Export Obligation Discharge Certificate (E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng made in public interest, would not dispose of the application for grant of essentiality certificate within a reasonable time so as to enable the importer to avail the benefit thereof. Applicants for grant of such certificates, having regard to their importance, should have been processed by the Directorate General of Hydrocarbons as expeditiously as possible but they did not choose to do so probably having regard to the fact that no time schedule therefor was prescribed. It is trite that when a public functionary is required to discharge its public functions within a time specified therefor, the same would be construed to be directory in nature. (See P.T. Rajan v. T.P.M. Sahir [(2003) 8 SCC 498] and Punjab SEB Ltd. v. Zora Singh [(2005) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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