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2018 (11) TMI 105 - MADRAS HIGH COURTNon-Fulfilment of export obligation - EPCG Scheme - export of Vanaspathi and Margarine as per EPCG authorisation license granted - petitioner claims that export of such product to be considered as an alternative product for granting the benefit under the EPCG licence. The Original Authority rejected their claim on the reason that the petitioner is not producing any export documents in support of the export obligation. Held that:- Since it is the claim of the petitioner that 30% of the Vanaspathi was already exported during the said period, certainly, it is for the fifth respondent to consider the said claim once again by inviting the petitioner to place all the relevant materials in support of such claim. The second reason stated in the impugned order is that the petitioner made the benefit under the EPCG licence after its expiry - the learned counsel for the petitioner invited this Court's attention to Clause 5.11.3 of Export Promotion Capital Goods Scheme in Handbook of Procedures to contend that if there is any ban in respect of a particular products the period during which such ban is in operation, has also to be given as an extension period for the licence and therefore, the claim made by the petitioner is in order. This again is a matter for the fifth respondent to consider and decide on merits after hearing the petitioner. When it is contended by the respondent that the said provision was notified in the year 2004 and the same cannot be applied retrospectively, the petitioner's claims that in view of the decision taken in the minutes of the EPCG committee held on 23.09.2010, such permission has to be applied retrospectively to all those who hold EPCG licence. Therefore, this again is a matter for the fifth respondent to consider the matter afresh after hearing the petitioner. The fifth respondent shall have to consider the matter once again afresh after giving an opportunity of hearing to the petitioner - petition allowed by way of remand.
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