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2017 (10) TMI 865 - AT - CustomsAdvance Authorisation Scheme - clubbing of advance licences and export obligation discharge in respect of some of the advance licences - main contention of appellant is that consequent to the approval granted by DGFT for clubbing of the advance licences and regularization of export obligation, the quantity of excess raw materials utilized will necessarily have to be calculated as the net excess quantity after clubbing of the advance authorizations- Held that: - There is considerable merit in this ground of appeal put forth by the appellant, especially when viewed in the context of the letters of DGFT, conveying permission for clubbing of licences and regularization of export obligation. Only in the interest of expediting decision in this appeal, and only based on the request made by the departmental representatives themselves, was a request made by this Bench on 05.10.2016 to the concerned Commissioner for causing verification of these averments. Surely that did not involve any complicated procedural and protracted procedural impediments to cause ascertainment requested for. All that was required to confirm the veracity of copies of the letters submitted by the appellant as having been issued by the DGFT. In case, once the fact of the permission for clubbing of advance authorization and regularization of export obligation has been approved by the DGFT, it only remains to rework the net duty liability and interest thereon, and, to ascertain whether such liability worked out are in sync with that paid by the appellant and appropriated in the impugned order. Sadly, that has not happened. Even at this stage, we find from the letter dt. 07.09.2017 that the Review Cell of Air Cargo Customs, Chennai has only transferred the responsibility to the Asst. Commissioner (DEEC) Group-7D of Chennai Seaport Customs. The end result is akin to the story of "Where Everybody Blames Somebody when Nobody did what Anybody could have done". We also note that even in the nine hearings that have happened in this appeal in the last one year, for reasons we are not aware, three different ARs have appeared on behalf of the department - This is certainly not in keeping with the mission of National Litigation Policy which aims to transform the Government into an efficiency and responsible litigant. We are constrained to remand the matter to the original authority for de novo consideration - appeal allowed by way of remand.
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