9911796707
TMI Blog2021 (7) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... were issued two special imprest licences for supply of goods under 'deemed exports' scheme, which are as follows :- Licence Number 4014306, dated 15-12-1998 Licence Number 0410000162, dated 2-7-1999. 3. Under the Deemed Export scheme of the Central Government, the petitioner is exempted from payment of customs duty, as per the Customs Notification No. 36 of 1997, dated 11-4-1977 whenever the supply has been effected for new refinery projects. It is the case of the petitioner that the subject supplies effected by the petitioner to M/s. Reliance Petroleum Limited for their project at Gujarat is a new refinery project and hence, the exemption granted under the Customs Notification No. 36 of 1997, dated 11-4-1977 is applicable to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Reliance Petroleum Limited. According to them, the petitioner is not entitled for exemption and hence, the orders passed by the authorities below are correct. 5. Heard Mr. S. Murugappan, Learned Counsel for the petitioner and Mr. Venkataswamy Babu, Learned Senior Panel Counsel appearing for the respondents. 6. The Learned Counsel for the petitioner drew the attention of this Court to the letters issued by the Department of Economic Affairs, which the respondents are relying upon to dis-entitle the petitioner from claiming exemption from payment of customs duty. According to him, by total non-application of mind to the date of supplies effected by the petitioner, the said letters have been issued by the Department of Econom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Therefore, according to him, the supplies effected by the petitioner are not for an expansion project, but for setting up a new refinery project during the 9th plan period. The Learned Counsel for the petitioner also drew the attention of this Court to the project authority certificate and would submit that it clearly reveals that the refinery project is being set up only during the 9th plan period. The Learned Counsel for the petitioner also drew the attention of this Court to the supplies made by the petitioner under the second licence issued subsequently during July, 1999 for the very same project, which was accepted by the respondents and the petitioner was also granted exemption from payment of customs duty under the subject Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner were not effected for the new refinery project. 9. The petitioner has placed before this Court the following documents in support of their case that the supplies effected by them were only for the new refinery project to be set up in the 9th plan period between 1997-2002. 30-9-1994 Letter to convey approval of Government to enhance the capacity of the proposed Oil Refinery 9-8-1996 Letter to convey approval of Government to extend the validity for setting up Oil Refinery for Petroleum Product. 4-11-1998 Project Authority Certificate 17-2-1999 Clarification sent to the 1st respondent by the 3rd respondent. 9-7-1999 Clarification sent to the 1st respondent by the 3rd respondent 16-7-2002 Reply of the 1st respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25-5-2010 passed by the fourth respondent will have to be necessarily quashed and the matter remanded back to the original authority, namely, the fourth respondent for fresh consideration on merits and in accordance with law. 11. In the result, the impugned orders dated 5-6-2015 passed by the second respondent as well as the order dated 25-5-2010 passed by the fourth respondent are hereby quashed and the matter is remanded back to the fourth respondent for fresh consideration and the fourth respondent shall pass final orders on merits and in accordance with law, after giving due consideration to the documents filed by the petitioner before this Court and also after granting the petitioner the right of personal hearing, within a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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