9911796707
TMI Blog2016 (11) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... he material available on record, the appellant/writ petitioner was granted an advance licence dated 22.12.1999 under Duty Exemption Scheme under the Foreign Trade (Development and Regulation) Act, 1992 (for short 'FTDR Act'). As per the conditions of the licence, the appellant was required to complete the export obligation of Rs. 1,07,58,600/- as Free On Board (FOB) value within a period of 18 months from the date of the issue of advance licence. The licence also contained a specific clause that the licensee shall furnish the prescribed original documents along with the Duty Entitlement Exemption Certificate (DEEC) books having details of imports and exports duly authenticated by the Customs within two months of export obligation pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Senior Counsel appearing for the appellant that the learned Single Judge failed to appreciate the fact that the appellant/writ petitioner had produced all the relevant documents to establish fulfilment of export obligation. Placing much reliance upon clause 4.12 of the Handbook of Procedures providing for "exports in anticipation of licence", it is vehemently contended by the learned Senior Counsel that the conclusion of the learned Single Judge that the exports effected by the appellant/writ petitioner prior to the date of issuance of advance licence cannot be considered in fulfilment of export obligation is erroneous. It is submitted by the learned Senior Counsel that in the light of clause 4.12, the respondent Nos.1 & 2 should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and endorsed by Customs. ii. EP copy of Shipping Bill does not show File No./Authorisation No. Therefore, these cannot be accepted towards fulfillment of export obligation. iii. MODVAT non-availment certificate from Central Excise not submitted. Copy of Form A.R.4, S.No.3(a) states that goods have been manufactured availing facility of MODVAT Credit. iv. Only copy of BRC submitted at CLA, New Delhi. Original BRC not submitted at CLA, New Delhi or produced before Appellant Authority. 5. They were advised to make any additional written submission, if any, within 15 days, later extended upto 10.12.2014. On 10.12.2014, Shri Satabdi Chakravarty, Sr.Accounts Officer met me to defend his case. He was informed that the 'free' shipping bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Single Judge, such finding of fact recorded by the statutory authorities regarding the failure of the appellant to furnish the documents to establish the fulfilment of the export obligation warrants no interference by this Court in exercise of the writ jurisdiction under Article 226 of the Constitution of India. We have observed that the dispute was not with regard to the interpretation of clause 4.12 as to whether the exports that had taken place even before the grant of advance licence can be considered or not, but the issue was whether the appellant could produce authenticated documents to prove the fulfilment of export obligation as required under the terms and conditions of the advance licence. A categorical finding was reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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