9911796707
TMI Blog2023 (4) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... such benefit is not claimed or mentioned in the shipping bills, the petitioner is permitted to make necessary application seeking such benefit in respect of the consignments concerned. (ii) The passage of time in making such applications which would occur as amount would not be mentioned in the shipping bills, would not render the claim of the petitioner time barred. (iii) The non-mentioning of the claim of the benefit in the shipping bill by the petitioner shall also not be treated as waiver on part of the petitioner by the authorities. (iv) The authority shall process the claim of the petitioner for RoDTEP Scheme benefit irrespective of the fact that the same was not mentioned or lodged along with the shipping bill concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. (ii) To hold and declare that the Petitioner is entitled to export benefit of RoDTEP Scheme for exports of While Refined Sugar even for the period commencing from 1st June, 2022. (iii) To permit the Petitioner to lodge claim for export benefits under RoDTEP in shipping bills for exports of White Refined Sugar and further directing the Respondents, their servants and agents to accept and process such shipping bills on Customs EDI System thereby allowing the Petitioner to clear consignments of white refined sugar for exportation under Section 51 of the Customs Act, 1962. (iv) To sanction and pay export benefit under RoDTEP Scheme for exports of white refined sugar that may be made in future and also directing the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scheme came to be allowed to the petitioner in respect of the consignments which were containing the refined sugar. It appears that Notification dated 24.5.2022 came to be issued by the Director General of Foreign Trade limiting quota of export of sugar as part of the policy. The petitioner has been claiming the said RoDTEP benefit by seeking and mentioning such benefit specifying the amount in the shipping bills themselves when the refined white sugar is exported from different countries from Kandla Port, Mundra Port or Nhava Sheva Port, as the case may be. 3.2 It is to be noted that the petitioner does not want larger quantity of goods to be exported, beyond permissible limits. As per the policy norms, the petitioner would effect expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scheme thereunder. It is stated that as many as 127 shipping bills and even further, involving duty credit aggregating to Rs.2.10 crores approximated, have been submitted, however without claiming the benefit under RoDTEP Scheme, though as per the case of the petitioner, the petitioner is entitled to claim such benefit. 3.6 It is further grievance of the petitioner that the petitioner is not only permitted to claim the benefit in question in the shipping bills but even in respect of the benefit already accrued and earned by the petitioner, the authorities have threatened with the recovery proceedings under Section 142 of the Customs Act, 1962, if the petitioner fails to pay back the benefit under the Scheme. This recovery is sought to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly denied its right to claim the benefit, however as a matter of policy, in the shipping bills the benefit is not permitted to be claimed. It is submitted that the petitioner may claim the benefit in respect of each consignment of export of the refined white sugar independently of the shipping bills. 5. As the controversy unfolds as above, the court is of the view that the following directions would serve the ends of justice. Accordingly it is provided that, (i) The petitioner shall be entitled to claim the RoDTEP Scheme benefit in respect of the exports of white refined sugar at the rate permissible. Even if such benefit is not claimed or mentioned in the shipping bills, the petitioner is permitted to make necessary application seek ..... X X X X Extracts X X X X X X X X Extracts X X X X
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