TMI Blog2018 (1) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... t dated 04.12.2017 has came to be filed on behalf of customs pursuant to our direction issued on 27.11.2017 appending thereto certain communication made by the Commissioner, Customs(Preventive), Bhubaneswar with the Central Board of Excise and Customs. - WPC 19675 of 2017 - - - Dated:- 4-1-2018 - MR. I. MAHANTY AND MR. BISWAJIT MOHANTY JJ. For Petitioner: M/s. Rajdipa Behura, D. Das, A.K.Panigrahi, Mr. V. Pasayat, Mr.Asok Mohanty(senior advocate). For Opposite Parties: Mr. Prasenjeet Mohapatra, Mr. Tushar Kanti Satpathy. M/s.Amarendra Pr. Ray, N. Tripathy, T.R.Jena. I. Mahanty, J. In this writ petition the petitioner-M/s. Dhamara Port Company Limited has filed this writ petition with the following prayer : (i) Issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gn Trade Policy (FTP) to 2015-20. The said Export Promotion Capital Goods (EPCG) Scheme was introduced to facilitate import of capital goods and services in order to enhance the country s export competitiveness. Consequently the Export Promotion Capital Goods (EPCG) Scheme allows for import of Capital Goods for pre-production, production and post production, at zero customs duty. Chapter 5.01(c) of the FTP 2015-20, also stated that Import under EPCG Scheme shall be subject to an export obligation equivalent to 6 times of duty saved on capital goods, to be fulfilled in six years reckoned from date of issue of Authorisation. It is further averred on behalf of the petitioner that the petitioner-company on being authorized to import three Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005.2016 as contemplated under paragraph-10 of notification No.16/2015 of Central Board of Excise and Customs dated 01.04.2015 which is quoted herein below : GOVERNMENT OF INDIA, MINISTY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.16/2015-Customs New Delhi, the Ist April, 2015 (G.S.R. 252(E)- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in the Table 1 annexed hereto from) 2. The exemption under the notification shall be subject to the following conditions namely (10) that the imports and exports are undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued for purpose of import and export through one of sea ports or airports or ICDs or LCS specified below. Authorisation holder shall register authorization at the post specified in authorisaction and thereafter all imports against said authorization shall be made only through that port, unless the authorization holder obtains permission from customs authority concerned to import through any other specified port. However, exports may be made through any of the specified ports. (c) For imports from Airport/Seaport/ICD/LCS other than port of registration, a TRA shall be issued by the customs authority at the port of registration to customs authority at port of import. However, this requirement of TRA shall not be required if the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (DPCL)-Regarding. DISCUSSION FINDINGS 5. I have gone through the records of the following two files-(i) Current importation File No.VIII(48)53/CUS(P)/BBSR/2016 and (ii) Earlier importation File No.VIII(43)I/Cus/BI/ 2007. On perusal of the documents, correspondences and note-sheets of the file number VIII (48) 53/CUS(P)/BBSR/2016, I find that the Commissioner of Customs (Preventive) made reference to Board twice, on 05.01.2017 and 27.03.2017, to clarify as to whether he can by a Special Order/Public Notice declare Dhamra Port as notified port retrospectively in terms of proviso to Para 10 of Notification 16/2015-Cus dated 01.04.2015. The Board did not clarify the issue in as many words and instead directed the Commissioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued by the Commissioner in exercise of power under Para 10 of Notification No.16/2015-Cus dated 01.04.2015 should have been issued prior to the date of arrival of goods in India. In the instant case, I find that M/s. Dhamra Port Company Limited (DPCL) applied to Jt. DGFT, Cuttack on 30.04.2016 for EPCG Licence, but no intimation was given to Customs Department requesting for issue of Public Notice/Special Order in anticipation of getting the EPCG License. The vessel, MV ZHEN HUA 8, arrived in Dhamra on 5/5/2016, but the Customs Department was informed only on 9/5/2016, even though 5th 6th May, 2016 were working days in Commissionerate Headquarters. I also find that the EPCG license (issued by DGFT on 13.05.2016) was registered in Par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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