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2018 (8) TMI 1123 - HC - CustomsCompensation fee for extension of time to complete the export obligation - DEEC licence - Whether the petitioner is required to pay a sum of ₹ 12,43,872/-, being the compensation fee for being entitled for extension of time to complete the export obligation in terms of the advance authorisation permission dated 04.07.2012? Held that:- The extension of time was directed to be granted prospectively for 6 months from the date of issuance of the order to be passed by the second respondent. Now the present impugned order has been passed on 28.03.2018 on a totally different ground stating that the petitioner should pay a total sum of ₹ 12,43,872/-. Unfortunately, the respondent Department has lost sight of the fact that the initial application for extension of time remained undisposed of and was kept pending though the petitioner had remitted the composition fee as early as on 08.10.2014, being a sum of ₹ 22,212/- and once again the very same amount was remitted by the petitioner on 20.12.2017. Therefore, at this juncture, directing the petitioner to remit composition fee till the period 30.09.2018 is wholly illegal and without jurisdiction. Since the application for extension of time having not been rejected and order has been passed granting extension of time on 19.01.2018, which was interfered only with regard to the date of extension, now the respondent Department cannot go back on what they have said in their order dated 19.01.2018 under the pretext of demanding higher composition fee - the impugned order demanding additional sum of composition fee over and above the amount already remitted by the petitioner is without jurisdiction and illegal - Petition allowed.
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