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2015 (1) TMI 165 - HC - CustomsExtension of period for fulfilling its export obligation - inclusion of an alternate export product - Held that:- Additional DGFT granted extension in export obligation period for 18 months from the date of endorsement of the Licensing Authority, without composition fee and also permitted the appellant to fulfil the said export obligation by exporting goods other than 'Video Software'. In accordance with the said order, an endorsement dated 13th September, 2007 was made to the licence, extending the period for fulfilling the export obligation for 18 months therefrom. - Though the order dated 8th June, 2006 (supra) permitted the appellant to fulfil the export obligation by exporting alternate product manufactured by the appellant or its group companies in terms of the provisions contained in para 5.4(i) of the Foreign Trade Policy but while making endorsement on the licence in terms of the said order, endorsement to the said effect was not made and which resulted in the appellant being not able to fulfil the export obligation by exporting alternate product. Challenge in the writ petition from which this appeal arises being to the refusal of extension but even otherwise is fallacious. In fact, we have enquired from the counsel for the appellant that even if that be so, what prejudice thereby has been caused to the appellant; what else could the appellant have said even if had been served with a fresh notice. The counsel for the appellant has fairly agreed that neither any prejudice has been caused to the appellant nor did the appellant make any attempt to export any alternate product - Decided against assesse.
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