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2020 (3) TMI 274 - HC - CustomsApplications for obtaining Duty Credit Scrip concessions - time limit for availing such concession - HELD THAT:- The present petitioner is directly interested in the Focus Products Scheme for export of valves. It must be noticed that the petitioner is not in the manufacture of any item used in bicycles. They are involved with export of valves. Therefore, when under the Trade Notice No.11 of 2015, it had been stated that there are no merits in claiming exemption for any other items apart from items used on bicycle which Trade Notification had been clarified in Trade No 16 of 2018 dated 07.06.2018, the clarification actually clarifies the earlier stand that valves and such other items were not eligible for concession by Trade Notification No.11 of 2015. It is thus seen that there is an inclusion of valves and other items which have been directly exported by the petitioner. Therefore, the petitioner can take advantage of the Trade Notice No.16 of 2018 and their period of limitation would be within six months from 07.06.2018. These applications have been rejected by the respondents with a one line order i.e., “it is time barred”. Rejections have been placed before this Court. The learned Standing Counsel for the respondents justified the said rejection stating that a new starting period of limitation cannot be envisaged by the petitioner - respondents are directed to reconsider the application already filed and they are otherwise in order, consider the same by merits - petition allowed.
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