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TMI Blog2023 (12) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... petition, bearing W.P.No.13281 of 2016, challenging the order passed by the first respondent dated 14.12.2015. Under the said order, the request of the appellant to relax the condition of mentioning the EPCG licence number, the date of licence and the name of EPCG licence holder on the shipping bills which have not been submitted is rejected. The RA Chennai was directed to initiate necessary action, including action for recovery of duty and interest under the Foreign Trade (Development and Regulation) Act, 1992, as amended. 3. The learned Single Judge dismissed the writ petition. Aggrieved thereby, the present writ appeal. 4. The appellant was issued with EPCG licence for import of machineries and capital goods for its export unit. The CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certified by an independent Chartered Accountant declaring that neither the licence holder nor the third party has counted/shall count in future, the exports shown against a particular EPCG licence towards fulfillment of EO against any other EPCG licence. The appellant had also provided list of EPCG licences obtained by the licence holder as well as by the third party and also a declaration from the third party in a stamp paper duly certified by an independent Chartered Accountant declaring that the products exported for fulfillment of EO by them on behalf of the licence holder as per the details given. 7. According to learned counsel, the condition that the relevant shipping bills shall contain both the names of the third parties and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision was taken under para 2.5 of the EXIM policy that such procedural lapse may be condoned in relaxation of the existing policy provisions subject to submission/verification of the documents as enumerated therein. 12. It is the case of the appellant that the appellant had engaged third party exports. The conditions, in case of third party exports as per Circular No.7/2002, read thus: "(i) No objection certificate from the 3rd party(s) for accepting the subject exports for fulfillment of EO against the EPCG licence obtained by the licence holder. (ii) An Affidavit/undertaking in a stamp paper, duly certified by an independent CA, declaring that neither the licence holder nor the 3rd party(s) has counted/shall count in future, the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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