9911796707
TMI Blog2024 (2) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that as the hearing that has taken place before the Commissioner of Customs NS-II on 29th March 2023 which was post the filing of this Petition, the Petitioner needs to raise all the contentions as raised in the present Petition, before the Commissioner, and an appropriate decision can be taken by the Commissioner, after considering the principles of law as applicable including in the decisions noted hereinabove. Accordingly, a final decision be taken by the Commissioner of Customs, NS-II and an order thereon be passed in accordance with law. Needless to observe that, in the event, the Commissioner is of the opinion that there was any inadvertent error and all other statutory compliances have been met, the Commissioner would consider gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any steps of recovery. c) Pending final decision in present Writ Petition the Respondents and all officers working under them be refrained by an interim order and injunction from in any manner taking any steps or proceedings to deny or recover and amount in pursuance to the aforesaid shipping bills,. d) Ad- Interim reliefs in terms of Prayer (c) above e) For cost of this Petition f) Such other and further orders as may be deemed just and proper in the facts and circumstances of the present case may kindly be granted. 3. It is the case of the Petitioner that on 15th November 2015 the Petitioner was issued Advance Authorization Scheme for duty free imports. During the period 2015-2016 imports were undertaken b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner by Shri. Sanjeev Kumar Singh, Commissioner of Customs NS-II, in regard to which minutes of such hearing are placed on record at Exhibit-A of the Reply Affidavit filed on behalf of Respondent Nos. 1 to 5. Such record of the personal hearing sets out the case of the Petitioner. The relevant part of the said record of personal hearing is required to be noted and reads thus:- 2. Since the matter related to conversion of shipping bill from one scheme code to another, the competent authority for which is the Commissioner of Customs, PH memo was issued to the petitioner in the WP to appear before the Commissioner of Customs i.e. Respondent No 2. 3. Ms. Deepali Kamble, Advocate of M/s Tinita Engineering Pvt. Ltd. appeared for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice dated 9th September 2021 to the Petitioner contending that the Petitioner had failed to fulfill its Export Obligation and Respondent No. 6 had also issued a deficiency letter dated 9th March 2020 to the Petitioner, however, the Petitioner failed to rectify the deficiency. In paragraph 15 it is stated that the relevant compliance is not undertaken by the Petitioner leading to cancellation of the Advance Authorization Scheme and disentitling the Petitioner from availing of any benefit from the Respondents. 9. It is on the above backdrop, we have heard learned Counsel for the Petitioner reiterating the contentions as urged in the Petition as also the contentions as urged on behalf of the Petitioner at the hearing which has take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit to the Petitioner. 11. All contentions of the Petitioner on merits, if any, which may arise from the order which may be passed, are expressly kept open. 12. Needless to observe that as the hearing was closed by the Commissioner of Customs NS-II and about a year has been passed since then, we would request the Commissioner of Customs NS-II to grant a fresh personal hearing to the Petitioner, and after considering the materials on record as placed by the Petitioner, pass a reasoned order on the plea as urged by the Petitioner. 13. Let an appropriate order be passed within a period of four weeks from the day a copy of this order is made available. 14. The Petitioner is directed to appear before the Commissioner with a copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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