TMI Blog2015 (6) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 51787/2015 - Dated:- 3-6-2015 - Hon ble Mr. Ashok Jindal, Member (Judicial) And Hon ble Mr. R.K. Singh, Member (Technical),JJ. For the Appellant : Shri T. R. Rustogi, Advocate For the Respondent : Shri B.B. Sharma, D.R. ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order denying the benefit of Notification No. 21/2002-Cus. dated 1.3.2002. The facts arising out of the appeal are that the appellant imported software for Seismic purposes. These materials under import are software requiring licence to appellant and were to be used only by the limited authorised officers of the ONGC. These goods were required for Seismic work for petroleum operations under Petroleum Exploration Licence and were granted by Govt. of India. On importation of the said goods, the appellant filed Bill of Entry claiming the benefit of Notification No. 21/2002-Cus. dated 1.3.2002 Sr. No. 214. The said benefit of notification was denied by the lower authorities, therefore, appeal is before us. 2. The ld. Counsel for the appellant submits that to claim the benefit of Notification No. 21/2002-Cus. dated 1.3.2002, Sr. No. 214 the appellant is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case , may be, issued or renewed after the 1st , of April, 1999 and granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination Basis (b) Where the importer is a licensee, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the licences referred to in that clause. 8. On examination of the said notification, we find that to claim the exemption at Sr. No. 214, the appellant is required to produce a certificate from duly authorised officer of Directorate of Hydro Carbons, in the Ministry of Petroleum and Natural Gas, Govt. of India to the effect that the imported goods are required for petroleum imported goods are required for petroleum operations. Further the goods must be specified in lis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute that importation, if any, has been made in connection with petroleum operations to be undertaken under petroleum exploration licenses granted by the Government of India on nomination basis. The benefit of exemption notification would inter alia be available to the licensee if it is shown in terms of a certificate granted by the Directorate General of Hydrocarbons and the Ministry of Petroleum and Natural Gas that the imported goods are required for petroleum operation referred to in clause (a) of condition No. 34 and under the licence referred to herein. 28. The Directorate General of Hydrocarbons is under the Ministry of Petroleum and Natural Gas of the Government of India. The functions performed by it are public functions. The notification never contemplated that a public functionary, having regard to the importance of the subject matter and in particular when such importations are being made in public interest, would not dispose of the application for grant of essentiality certificate within a reasonable time so as to enable the importer to avail the benefit thereof. Applicants for grant of such certificates, having regard to their importance, should have been pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal in the case of Tullow. 14. It may be true that grant of the essentiality certificate was itself dependent upon the question as to whether the Appellant was possessed of a valid oil exploration licence or not. It is, however, equally true that right to renewal of a licence is a valuable right. [See D. Nataraja Mudaliar v. The State Transport Authority, Madras, AIR 1979 SC 114] The Appellant applied for grant of renewal of the said licence before its expiry. The said renewal has been granted with a retrospective effect. In law, thus, the Appellant had been holding a valid licence continuously. The factual events as noticed hereinbefore clearly show that the Appellant s application for grant of essentiality certificate by the Directorate General of Hydrocarbons was not entertained in absence of renewal of the licence. The application was returned only for that purpose. The Appellant filed its application for grant of essentiality certificate within two days from the date of grant of the licence with retrospective effect and then thereafter sent several reminders. The conduct of the Appellant must, therefore, be judged from the factual matrix obtaining therein. We, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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