TMI Blog2019 (8) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... 009-Cus. dated 11.09.2009 was issued by the Ministry of Finance, Government of India, granting exemption from payment of customs duty on such imported materials. Condition (ix) therein stipulated that such an importer must produce evidence of discharge of its export obligations to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs within a period of sixty days of the expiry of the period allowed for fulfilment of such export obligations or within such extended period as may be allowed by the customs authorities. It is an admitted fact that the petitioner obtained Advance Authorizations bearing Nos.0910040870, 0910040652 and 0910040522 in January/February, 2010 from the Assistant Director Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assistant Commissioner of Customs (Group-7), office of the Commissioner of Customs (Airport Air Cargo), Chennai, the first respondent, passed three separate orders on 09.10.2014. Thereby, he held that M/s.Hetero Labs Limited, Hyderabad, had violated Condition (ix) of Customs Notification No.96 of 2009 dated 11.09.2009 and levied upon it duty along with interest thereon, aggregating to ₹ 16,00,00,000/-. 2. Aggrieved thereby, M/s.Hetero Labs Limited, Hyderabad, came before this Court. W.P.No.25098 of 2018 was filed by it against Order-in-Original No.701 of 2014 dated 09.10.2014, whereby it suffered duty of ₹ 5,00,00,000/- with interest thereon from 09.02.2010. W.P.No.25477 of 2018 was filed by it against Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2018 that these writ petitions were filed before this Court. Further, the orders in question were appealable under Section 128 of the Customs Act, 1962. These two aspects are also stressed upon by Sri Swaroop Oorilla, learned counsel, to support his contention that we should non-suit the petitioner on these technicalities. Refuting this argument, Sri C.V.Narasimham, learned counsel, would point out that it was only in March, 2018, that the customs authorities informed the petitioner about the duty arrears due from it and of the existence of the orders passed on 09.10.2014. 7. We find from the record that the petitioner then informed the first respondent, vide letter dated 16.03.2018, that it had completed its export obliga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first respondent. 10. Perusal of the material on record bears out that the customs authorities themselves issued bills of entry with the new address of the petitioner. Further, the petitioner also complied with the legal requirement of filing Form 18 with the Registrar of Companies about its changed address. In such circumstances, the failure on the part of the authorities to communicate with the petitioner at the correct address and inability to show evidence of the impugned orders being served upon the petitioner come to its aid. We may note that the petitioner s right of statutory appeal was time bound and stood stultified by the authorities own lapses. 11. Reliance placed by Sri Swaroop Oorilla, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of customs duty by obtaining an advance authorisation from the Director General of Foreign Trade, Government of India, subject to conditions. Notification No.96/2009-Cus. dated 11.09.2009 was issued by the Ministry of Finance, Government of India, granting exemption from payment of customs duty on such imported materials. Condition (ix) therein stipulated that such an importer must produce evidence of discharge of its export obligations to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs within a period of sixty days of the expiry of the period allowed for fulfilment of such export obligations or within such extended period as may be allowed by the customs authorities. 15. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oosing to penalise the petitioner by raising duty demands with interest thereon for failure to comply with Condition (ix), referred to supra. 17. Significantly, it is not the contention of the customs authorities that the delay in issuance of the redemption certificates was attributable to the petitioner. It was therefore for the authorities themselves to put in place necessary machinery to see that such certificates were issued promptly, so that they could be produced within the time stipulated in Condition (ix) of Notification No.96 of 2009 dated 11.09.2009. An importer who duly complied with such export obligations in terms of the exemption granted under the Foreign Trade Policy cannot be penalised for delay on the part o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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