Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (12) TMI 455

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ysore, has approached this Court in the second round of litigation by way of the present writ petition. The Petitioner is aggrieved by the invocation of bank guarantee bearing no. 5079411BG000138 by Respondent No.4- Dept. Commissioner of Customs by way of impugned letters dated 17th October, 2022 and 16th November, 2022 due to non-redemption of Export Promotion Capital Goods (EPCG) authorisations which it had availed of earlier. 3. In the earlier round, the Petitioner herein had preferred W.P.(C) 5197/2021 titled D M SOUTH INDIA HOSPITALITY PVT. LTD. v. UNION OF INDIA & ORS. The said writ petition, relating to almost an identical issue, was disposed of by this Court vide order dated 11th May, 2021 in the following terms:- 1. This hearing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wishes to seek instructions to assist this Court, it is directed that the Demand draft shall not be encashed by the department till the next date. 9. Accordingly, status quo in respect of the demand draft, which has been issued in favour of the Principal Commissioner of Customs, shall be maintained, and the same shall not be encashed until the next date before this court." 5. Further to the last order, Mr. Kurup, ld. Counsel appearing for the Respondent Nos.1 to 3, today, submits that he had sought instructions in respect of the validity of the license to the Petitioner till 20th December, 2021. After examining the same, the demand draft, which was prepared in favour of the Principal Commissioner of Customs, due to the invocation of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f in accordance with law. 10. It is further directed that if in the interregnum, i.e., prior to the decision being taken by 31st July, 2021, any invocation of Bank Guarantee is resorted to, at least two weeks' notice shall be given to the Petitioner to avail of its remedies, in accordance with law. It is made clear that this Court has not examined the merits of the case of either of the parties. 11. With these observations, the present petition, along with pending applications, is disposed of. 12. The digitally signed copy of this order, duly uploaded on the official website of the Delhi High Court, www.delhihighcourt.nic.in, shall be treated as the certified copy of the order for the purpose of ensuring compliance. No physical copy o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aforesaid prayers in the petition, two weeks' prior notice will be given to the petitioner. 5. The applications are, accordingly, disposed of with the aforesaid clarification." 6. The representation filed by the Petitioner is still pending and has not been decided. Mr. Rao, ld. Sr. Counsel for the Petitioner submits that thereafter, five more EPCG have been redeemed and there are only 17 which are remaining. 7. In the present writ petition, it is the grievance of the Petitioner that recently, letters have been issued by the Department of Revenue, Office of the Commissioner of Customs- Import, in violation of this Court's orders, invoking the bank guarantee submitted by the Petitioner without considering the Petitioner's representation. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and the submissions made by ld. Counsel for the parties today, the following directions are issued:- (i) The representation dated 11th June, 2021 as also the averments made in Writ Petition (C) 5197/2021 and the present writ petition shall be considered comprehensively as one representation of the Petitioner by the DGFT. (ii) Decision shall be taken in the said representation by 31st January, 2023. (iii) In the meantime, the bank guarantee/s submitted by the Petitioner shall not be invoked without two weeks' advance notice given to the Petitioner on the e-mail address [email protected] and [email protected]. (iv) If the Petitioner redeems any further EPCGs in the interregnum, the same shall be also brought to the notice of the DGFT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates