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2019 (12) TMI 898 - HC - CustomsDetention of goods - EPCG Scheme - benefit of concessional rate of duty - recovery of the differential customs duty - HELD THAT:- Although it is a fact that the petitioner could not install the items of capital machinery imported by them under the EPCG scheme within the specified time after their import, it is also a fact that their case for waiver of the procedural requirements under the EPCG scheme is pending consideration before the 5th respondent, pursuant to a permission stated to have been granted to them by the 3rd respondent through a communication dated 28.12.2018 - The application for review of the earlier decision of the EPCG Committee, rejecting their request for waiver of the procedural conditions under the EPCG scheme, appears to be based on the general power of review that is conferred on the DGFT under paragraph 9.13 of the Handbook of Procedures to the Foreign Trade Policy, 2015-20. If a decision favourable to the petitioner is taken by the said committee in the review petition, then it would obviate the necessity for pursuing the demand for differential customs duty at the instance of the authorities under the Customs Act - therefore, it would be prudent for this Court to direct the 5th respondent Committee, headed by the 3rd respondent, to consider and pass orders on Ext.P34 application within an outer time limit of six months from the date receipt of a copy of this judgment, after hearing the petitioner in the matter. The impugned detention notices cannot survive - Petition disposed off.
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