Home Case Index All Cases Customs Customs + HC Customs - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 29 - MADRAS HIGH COURTDuty drawback - Switch-over from EOU to Export Promotion of Capital Goods Scheme (EPCG) - Rule 12 of the Customs and Central Excise Duties and Service Tax Drawback Rules - HELD THAT:- This court is of the view that there is no necessity to appreciate the factual matrix of the case in detail. Admittedly, two different authorities had taken different views as regards the claim of the respondent seeking duty draw back. Therefore, the learned Judge, while disposing of the writ petitions, directed both the authorities to take a uniform and consistent approach in deciding the respondent's claim. Though the learned senior panel counsel appearing for the appellants submitted that the two different authorities have exercised their respective discretions under the Act and the same have nothing to do with the consideration of the claim of the respondent, the same cannot be countenanced by this court, as it is eminently desirable that there should be an uniformity of construction by the authorities in applying the relevant provisions of the Act and policy. The application of the respondent seeking duty drawback, be placed before an independent officer in the rank of Chief Commissioner, within a period of two weeks from the date of receipt of a copy of this order. The said officer shall re-visit the issue relating to the eligibility of the respondent and decide the same, on merits and in accordance with law, after affording opportunity of hearing to them - Appeal disposed off.
|