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2022 (4) TMI 1305 - HC - CustomsExport Promotion Capital Goods (EPCG) Scheme - fulfilment of Export Obligation or not - import of machinery with nil rate of BCD - HELD THAT:- There can be no dispute about the fact that, the Appellant had discharged their Export Obligation, as would be evident from the Redemption Certificate issued on 27.10.2021. The production of Export Obligation Discharge Certificate (EODC) in terms of EPCG scheme is necessary for the importers to claim benefit under the said Scheme and delay in producing the Export Obligation Discharge Certificate (EODC) cannot result in denial of the benefit, more so, when the assessee/importer has admittedly discharged the Export Obligation and has also furnished the requisite documents before the appropriate authority for issuance of Export Obligation Discharge Certificate (EODC). A condition which is dependent on action by public authorities over which an assessee/importer has no control and, delay on the part of a public authority cannot result in denial of the benefit extended in larger public interest. Thus, the delay in obtaining Export Obligation Discharge Certificate (EODC) cannot result in denial of benefit under the EPCG Scheme, which itself has been formulated to promote export and earn foreign exchange. In the present case, the Appellant has discharged their Export Obligation and the same is also evident from the Redemption Letter dated 27.10.2021 and that, the delay in obtaining the same from ADGFT ought not result in denial of the benefit under EPCG Scheme. The Appellant/Writ Petitioner is permitted to produce the documents in support of their claim to demonstrate that, their export obligation has been discharged, within a period of eight weeks from the date of receipt of a copy of this judgment - Appeal allowed.
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