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2024 (10) TMI 516

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..... n Region in the form of grants, assistance has been provided in the form of returnable TDA i.e. Technical Developmental Assistance - HELD THAT:- It is seen from the record that the facts so far relating to the establishment of the industry and beneficial scheme made available are not disputed by the respondents. This Court is of the opinion that, at least the petitioners have been able to make out a case for consideration of their case for waiver and therefore, without commenting on merit of the claim of the petitioners including the claim that the respondents that actions are hit by the principle of promissory estoppels, the present writ petitions stands disposed with a direction to the competent authority in the Customs Department to cons .....

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..... f affairs concerning the bamboo industry, which is primarily North East centric as well as lack of proper Central Government attention and assistance to the industry. One of the many grievances of the petitioners is that instead of providing financial assistance to the industrial units, particularly those located in the North-Eastern Region in the form of grants, assistance has been provided in the form of returnable TDA i.e. Technical Developmental Assistance. According to them, this has resulted in difficult financial conditions for the bamboo industrial units located in the North Eastern Region. The petitioner association claims that the situation has been further compounded by the respondents taking recourse to recovery proceedings. 4. .....

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..... y of customs duties and were contemplating coercive measures for recovery against the petitioners, despite waiver of export obligations having been taken at various levels of the Union and the State Government, which is still under process. 8. In the aforesaid backdrop, the writ petition was filed and this Court under its order dated 18.04.2018 issued notice to the respondents and pending return of such notice, the respondent authorities were restrained from taking any coercive action against the petitioners and the said interim order still is continuing. 9. In the meantime, according to the petitioner, a policy of grant of waiver under the Scheme namely Sob Ka Biswas (Legacy dispute resolution) was issued on 07.02.2019 and the petitioners .....

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..... tion including CKD/SKD thereof, as well as computer software systems, at 5% custom duty subject to an export obligation equivalent to 8 times duty-saved. The petitioners industry obtained benefit under this scheme. However, it is discernible from the communication dated 14.02.2012 issued by Chief Commissioner, Central Excise and Customs, Shillong zone, which is a forwarding letter, by which the said Commissioner communicated to the Chairman, Central Board of Excise Customs, North Block, New Delhi, suggest that according to the said Commissioner the claim of the petitioners for waiver of export obligation and duty-saved amount for bamboo processing machines imported under EPCG Scheme by bamboo Entrepreneurs from North Eastern Region is havin .....

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..... prayed for by the Federation of Bamboo Industries of Assam be granted. 15. According to the petitioners, such determination is still pending consideration inasmuch as the then Minster of State (Independent Charge) Commerce and Industries, gave an assurance by her communication dated 17.05.2016, to the then, Minister of State, (Independent Charge), Ministry of Youth Affairs and Sports, Union of India that such issues are being examined and necessary action will be taken, however, nothing has been done till date. Therefore, according to Mr. Choudhury, learned Senior Counsel, at this stage, if their representations are considered taking note of the peculiar circumstances, and a reasoned order is passed, they shall have no grievance at this sta .....

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