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2022 (8) TMI 665 - HC - CustomsApplicability of time limitation - Rejection of petitioner’s application for allowing it to file its return on-line, for incentive in question, relating to 4th quarter up to 31st October, 2012 - present petition is filed in February, 2019 against such grievance - It is the grievance of the petitioner that the respondent No. 6 has not considered the reasons cited by the petitioner for the delay in filing the application and has arbitrarily exercised its discretion under Clause 4 of the Scheme in order to reject the application as non-deserving without considering the explanation of the petitioner - principles of natural justice. HELD THAT:- Claim of the petitioner for benefit of the incentive in question under the Industrial Promotion Scheme, 2010 relating to quarter ending June 30th, 2012 against which this Writ Petition was filed in 2019 was denied admittedly for the non-fulfilment or failure on the part of the petitioner in filing such claim as per norms of the incentive scheme in question by which it had to file the same online within specified time by taking the alleged ground of technical glitches in its internet system which could not be substantiated by the petitioner by any material evidence and whether there was any glitches in the internet connection of the petitioner or not at the relevant point of time in 2012 is a question of fact and matter of evidence and it could not be gone into by the Writ Court in exercise of its constitutional writ jurisdiction under Article 226 of the Constitution of India, moreso in absence of any material evidence by the petitioner in this regard. Petitioner in this Writ Petition failed to make out any case that any provision of law has been contravened by the respondent authority concerned in passing the impugned order of rejecting the claim of the petitioner or that the impugned order rejecting the claim of the petitioner is contrary to law or is without jurisdiction or is in violation of principle of natural justice or there is any perversity or there is any discrimination against the petitioner by the respondents in rejecting the petitioner’s claim of incentive benefits in question. Petition dismissed.
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