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2023 (12) TMI 493 - MADRAS HIGH COURTRecovery of customs duty forgone proportionately with respect to the utilization of the licence - non-fulfilment of export obligation - appellant had engaged third party exports - HELD THAT:- The Circular No.7/2002 dated 11.7.2002 was issued by the Ministry of Commerce and Industry, Directorate General of Foreign Trade, New Delhi, on the basis of the representations given from various exporters for condonation of procedural lapse of not mentioning the EPCG licence number and the date on the shipping bills relating to the exports for fulfillment of EO under EPCG scheme. A decision was taken under para 2.5 of the EXIM policy that such procedural lapse may be condoned in relaxation of the existing policy provisions subject to submission/verification of the documents as enumerated therein. In the present case, the contention of the respondents nned not be considered that the appellant had not fulfilled the export obligation within the stipulated period. The same was not the ground in denying the benefit to the appellant. It is worth noting that the appellant even failed to place on record the shipping bills. Moreover, the appellant admitted that it did not mention the names of third parties and the licence holder on the shipping bills. It would be difficult for the respondents to verify the genuineness of the claim in the absence of the names of third parties on the shipping bills so also the names of the licence holder. Paragraph 5.7.1 of the Hand Book of Procedures prescribes that EPCG licence number and date shall be endorsed on the shipping bills which are proposed to be presented towards discharge of export obligation. The appellant did not comply with the same. Moreover, the shipping bills were not placed before the respondents so as to enable the respondents to verify the same. There are no error in the order passed by the respondents negativing the claim of the appellant - the writ appeal stands dismissed.
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