Home Case Index All Cases Customs Customs + HC Customs - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 1326 - HC - CustomsGrant of Advance Authorisation - export of goods - Fulfilment of Export Obligation or not - whether discretionary jurisdiction should be exercised in light of the redemption letter - HELD THAT:- On record redemption letter, It is evident that the export obligation was met in full by the petitioner both with regard to value and quantity. This letter was issued after the order impugned herein was issued. At the end of the day, an exporter was required to fulfil export obligations as a condition for the grant of advance authorisation. The documents on record include the redemption letter, and such redemption letter shows that the export obligation was fulfilled in entirety. In those circumstances, the petitioner must be provided an opportunity to place relevant documents before the 1st respondent. Therefore, the impugned order calls for interference. Hence, the impugned order is quashed and the matter is remanded to the 1st respondent for reconsideration. The petitioner is permitted to place all relevant documents before the 1st respondent. Upon consideration thereof, the 1st respondent is directed to issue a fresh order within a period of three months from the date of receipt of a copy of this order after providing a reasonable opportunity to the petitioner. The writ petition is disposed of on the above terms.
|