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2022 (2) TMI 747 - HC - CustomsSeeking direction to respondents to register duty credit scrips issued under Merchandise Exports from India Scheme (MEIS) and Rebate of State and Center Taxes and Levies (ROSCTL) by the Directorate General of Foreign Trade, Ludhiana - HELD THAT:- It is the admitted case of the parties that after the DRI had searched the factory premises of the petitioner on 17-6-2019 and had issued an alert and had also directed the DGFT and the other authorities not to grant/release the export benefits to the petitioner, the petitioner had approached this court by filing CWP No. 16214 of 2020. It is also admitted between the parties that during the said proceedings a letter was issued by the DRI to the Additional DGFT granting its no objection to the DGFT for releasing the export scrips. The DGFT in turn had submitted an affidavit in the said proceedings clearly stating that the petitioner’s name was withdrawn from the Denied Entity List (DEL) and that the scrips have already been issued to the petitioner on 28-10-2020. They had further stated that the benefits already stand transferred to the petitioner. On the basis of the said affidavit, the earlier writ petition had been rendered infructuous. The respondents did not choose to file application for review/recalling of the said order by explaining the facts, which are now sought to be explained when the petitioner has filed the present writ petition - the said approach of the respondents-authorities is not in accordance with law, inasmuch as, in case on the basis of certain factors, the respondents had the understanding that they could have still denied the relief to the petitioner, then they should have moved an application in the first writ petition detailing all the facts. However, the respondents-authorities have chosen to withdraw the benefit which, at one stage, had been conceded to by them in the earlier writ petition. The said proceedings are binding on the petitioner as well as the respondents and thus, once the respondents-authorities had chosen to issue the scrips then the non-registering of the same cannot be justified. The duty credit scrips issued in the present case are for a value of ₹ 3,25,43,947/- and since the petitioner has already deposited ₹ 50 lakhs, thus, we find the offer of further deposit of ₹ 1 crore to be very just and fair, in the facts and circumstances of the present case. The orders relied upon by the Learned Counsel for the respondents were passed on the basis of consensus. However, in the present case no such consensus has been reached. The petitioner is directed to pay an amount of ₹ 1 crore within a period of 30 days from today. The said amount would be over and above the amount of ₹ 50 lakhs, which the petitioner has already paid - petitioner is also directed to provide security for the balance amount of the scrips i.e. ₹ 1,75,43,947/-, by furnishing personal surety duly supported by personal guarantees of two other persons within a period of 1 month from today - Petition disposed off.
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