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2016 (4) TMI 1104 - DELHI HIGH COURT

2016 (4) TMI 1104 - DELHI HIGH COURT - 2016 (334) E.L.T. 410 (Del.) - Demand of a sum equivalent to the bank guarantee amount as Customs Duty/Additional Duty of Customs together with interest - Failure to fulfil the export obligations - Licenses permitted the petitioner to import raw materials at 'Nil' rate of Customs duty and NIL rate of Additional Duty of Customs subject to the petitioner fulfilling its export obligations and producing Export Obligation Discharge Certificate (EODC). - Held .....

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9th April, 2007 and 13th June, 2008 and directs the Adjudicating Authority to consider the matter afresh in light of the Petitioner having obtained the EODC from the DGFT. - As regards Advance Authorization Licence dated 30th March, 2006 it is pointed out that the DGFT is yet to issue the EODC to the Petitioner. However, the Petitioner is confident that the DGFT will now issue the EODC without unnecessary delay and if the matter is remanded to the Adjudicating Authority, the Petitioner will .....

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the Petitioner that the Petitioner did not avail of the said licence at all and surrendered it by a letter dated 10th June, 2014. It is further pointed out that the DGFT wrote a letter dated 14th March, 2014 to the Commissioner of Customs in this regard and Deputy Commissioner of Customs in fact confirmed the said fact by letter dated 7th May, 2014. The Court is of the view that the Adjudicating Authority requires to take these facts into account and decide the issue afresh. Consequently, the o .....

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ish Kumar, Senior Standing counsel ORDER 1. Notice. Learned counsel for Respondent Nos.1 & 2 accepts notice. 2. With the consent of the learned counsel for the parties, the writ petition is taken up for final hearing. 3. The Petitioner is engaged in the supply and manufacture of plastics, pressure die casting components and multiple assemblies thereof. The Petitioner applied for and was granted four Advance Authorization Licences dated 30th March, 2006, 25th October, 2006, 19th April, 2007 a .....

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uivalent to the bank guarantee amount as Customs Duty/Additional Duty of Customs together with interest for failure to fulfil the export obligations. 5. The details in respect of each of the licences have been placed before the Court by the Petitioner in a tabular form. It is sought to be pointed out that in respect of two of the licences dated 19th April, 2007 and 13th June, 2008, subsequent to the Adjudication Order dated 31st March 2014, the Petitioner did receive the EODC issued by the DGFT .....

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espondent. He, however, points out that it was open for the Petitioner to have appealed against the adjudication order and that the Petitioner did not. 7. Considering that this Court, under similar circumstances, in the case of Jonson Rubber Industries Ltd. (supra) required the Adjudicating Authority to examine the matter afresh in the light of the EODC obtained by the Petitioner therein subsequently, the Court in the present case sets aside the Orders-in-Original dated 31st March, 2014 passed b .....

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