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2020 (4) TMI 84 - HC - CustomsAdvance authorization - extension of time for fulfilment of export obligation - It is the case of the petitioners that they have fulfilled the export obligations for both the authorizations in terms of quantity as well as in terms of F.O.B. value. However, the petitioners have taken a little more time over and above six months allowed by this court for fulfillment of export obligations for one of the authorizations. HELD THAT:- It is evident that the petitioners have fulfilled the export obligation under the advance authorisations; however, in case of Authorisation No.0810090670 there has been a delay of two months and one day in fulfilling the export obligation. From the averments made in the memorandum of application as referred to hereinabove, this court is of the considered view that sufficient cause has been shown by the petitioners for not fulfilling the export obligation within the time specified by this court. There is an enabling provision which permits the regional authority to extend the export obligation period in the two contingencies as provided under clause (b) and clause (c) of para 4.42 of the Handbook of Procedures; however, in the facts of the present case in view of the fact that the Joint Director General of Foreign Trade has allowed substitution of name of the new entity and its IEC number with extension of export obligation period by six months under the directions of this court, it is not possible for him to extend such period on his own at the request of the petitioners. It is in these circumstances, that though the power of extension is vested in the regional authority, he may not be in a position to exercise such power unless permitted by this court. Therefore, it would be necessary for this court to issue appropriate directions to the concerned authority. The second respondent Joint Director General of Foreign Trade is directed to allow extension of appropriate period under paragraph 4.42 of the Handbook of Procedures upon charging of composition fee as applicable either under clause (b) or clause (c), as the case may be, and intimate the petitioners about the amount payable by them. Upon such intimation being received, the petitioners shall deposit such amount of composition fee within ten days of receipt of such communication - Application allowed.
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