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2014 (7) TMI 876 - HC - CustomsPrinciple of consistency - Release of goods - 100% EOU - segregation of Ferrous and non-ferrous scrap, mix scrap, electrical motors, transformers, etc. - Foreign Trade Policy 2004-2009 in the meantime was amended and from the definition of 'manufacture', segregation activities came to be excluded. - However, it was specifically provided inter alia that those units set up prior to 1st April 2002 for a period of five years shall not be disturbed. - Held that:- The Tribunal once having held in favour of the assessee on both the issues and having said unequivocally that the unit set up prior to 1st April 2002 is to be treated differently and the activity of segregation of ferrous and non ferrous material shall need to be treated as manufacturing concern and the benefit of Notification No. 21/2002 available for clearance from EOU to DTA, surely resulted into the balance heavily tilting in favour of the petitioner, and therefore, without even waiting for any request on the part of the petitioner to release and return the goods attached by the respondents the same should have been released to give an effect to such order of the second appellate authority. Failure of the department to release of goods despite the decision in favor of assessee - Held that:- For want of such release of attachment and return of the goods and machineries, the petitioner continuously has lamented alleged of having lost substantial business. It is for sure an arrogant way of putting it by way of an affidavit in reply by the respondent that due to expiry of LoP and the green card, return of such goods and machineries would have also served no purpose. Denying any citizen of his due and particularly the articles of his own ownership after second appellate authority held in his favour, surely was an act which needs to be adjudged with a strong disapproval. The respondents therefore are expected to act promptly as ensured by the learned counsel for the Revenue. Extension of LOP - Held that:- Thus, to direct the respondent to grant further LoP without petitioner debonding its unit and also without necessary inspection and scrutiny of the premises would prove to be against the requirements of law on the subject, and therefore, as far as the second ground raised in this petition, the petitioner's claim is not found sustainable. However, petitioner can choose to apply once again on fulfilling the required parameters and if so done, the same shall be considered in accordance with law by the respondents. - Decided partly in favor of assessee.
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