9911796707
TMI Blog2018 (1) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs, Bhubaneswar. (ii) Issue an order, directing the Commissioner of Customs, Bhubaneswar to pass an order/public notice under proviso to para 10 of the customs notification no. 16/2015, dated 01.04.2015, permitting DPCL to clear the imported 3 GTSUs' through Dhamra Port and the spares under the EPCG scheme. (iii) Issue an order, directing opposite party no.3 to extend the validity of EPCG Licences, which remained unutilized due to inaction of Customs Authorities." The essence of the contentions made by the petitioner-company through Mr. Asok Mohanty, senior counsel is that the petitioner-company sought to import three Grab Type Ship Unloaders (GRSU) from Shanghai Zhenhua Heavy Industries Co. Ltd., China for installation at its po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. Ltd., China for supply of the same. It appears that the Deputy Director General of Foreign Trade, Cuttack (O.P.No.3) on receipt of application from the petitioner, granted necessary certification on 13.05.2016 for importing the aforesaid items. Petitioner made an application for issue of necessary Export Promotion Capital Goods (EPCG) Scheme licence on 28.04.2016 and prior thereto had placed orders with the Chinese company for purchase of ships loaders. The goods in question brought by see vessel for which permission was sought for on 02.05.2016 with the Deputy General of Foreign Trade, Cuttack under section 30 of the Customs Act by the person incharge of the Vessel. The Assistant Commissioner, Dhamara accepted Import General Manifest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexed hereto or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005(28 of 2005); Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other sea-port, airport, inland container depot or through a land customs station within his jurisdiction." It appears from the record that the Assistant General of Foreign Trade, Cuttack granted necessary EPCG authorization on 13.05.2016. It further appears that the IGM required certain amendments for which the agent of the vessel sought for such amendment with the Assistant Commissioner, Dhamra which is accordingly allowed. At this stage it wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the aforesaid guidelines issued by the Government of India, petitioner not being a ICD or LCS port, has sought for registration at Paradeep Port as the port of import for the purpose of issue of the TRA. Accordingly from the records it appears that necessary application was moved before the Assistant Commissioner, Paradeep Customs seeking issue of TRA on 07.06.2016 and the said permission was granted by the Assistant Commissioner, Customs Paradeep Port on the same day on 07.06.2016. While the situation stood thus, it appears that the Commissioner of Customs before whom petitioner had applied for exercise of power under paragraph-10 of notification No.16/2015 of Central Board of Excise and Customs dated 01.04.2015 ultimately came to be rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority, another Personal Hearing was given on 31.05.2017. 6. In terms of the aforesaid proviso to Para 10 of Notification 16/2015-Cus dated 01.04.2015, the Commissioner can issue Public Notice (PN)/Special Order declaring any port, other than those listed in the Notification, as eligible Port for EPCG Scheme. It is viewed that a Public Notice can be issued under proviso to Para 10 of Notification 16/2015-Cus dated 01.04.2015 only on a prospective basis. There can not be a Standing Public Notice to the effect that Dhamra Port has been notified as eligible Port for EPCG Scheme for all times. Otherwise a Standing Public Notice, declaring a non-eligible port as eligible Port for EPCG purposes, shall tantamount to circumventing the Customs Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our of Dhamra Customs (a non-specified port for EPCG Scheme) on 07.06.2016 is entirely wrong, as the Commissioner had not accorded the Special Order declaring Dhamra to be eligible for EPCG Scheme till such time and the RA should be cancelled forthwith. 8. In terms of Para 2.13 of the Foreign Trade Policy (2015-20), the DGFT can issue EPCG license in respect of goods which have been imported/shipped/arrived in advance, but not cleared from Customs. It implies that EPCG License can be issued with retrospective effect. However, the same aspect of retrospective nature is not mentioned in Notification No.16/2015-Cus dated 10 01.04.2015. As stated earlier, reference to the Board by the Commissioner, Customs (Preventive) were also not answered a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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