TMI Blog2023 (12) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... heme to the petitioners, more particularly, when the petitioners have exported product after fulfilling the conditions as prescribed by the Directorate of Sugar as well as the Notifications issued by the Central Government from time to time. The Coordinate Bench of this Court has also passed the order permitting rebate to the petitioner of the said case. As per the Government circular dated 5th November 2022, the schedule quantity of sugar for export in Sugar Season for 2022-23 was also issued with various conditions, whereby the quantity for export of sugar to various mills was also quantified - By Notification dated 21st October 2022, the Government has also issued export release order for sugar from Somalia. In view of the Notifications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up for hearing. [4] By these petitions under Article 226 of the Constitution of India, the petitioners have prayed for the following reliefs: (a) issue a writ of mandamus or any other writ, order or direction in the nature of mandamus reading read down paragraph 4.55(iv) of Chapter 4 to the FTP, paragraph 3 of Notification No. 19/2015-20 dated 17.08.2021 (Annexure-B), and Clause 3 of paragraph 2 of Notification No. 76/2021-Customs (N.T.) dated 23.09.2021 (Annexure C) insofar as they arbitrarily deprive duty credit under RoDTEP on exports made during prior period i.e. 01.01.2021 to 31.05.2022 and subsequent period i.e. 01.06.2022 to 13.12.2022; [5] The brief facts of the case are as under: [5.1] The petitioner is engaged in the business of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019990 at Serial No. 93 of Chapter 17 of ITC (HS), Schedule 2 had been revised inasmuch as the same had been relegated to restricted category from 1st June 2022 till 31st October 2023. According to the petitioners, the amendment of the existing policy from free to revised policy of restricted is with policy conditions permitting export of sugar only with specific permission from the Directorate of Sugar. [5.5] The respondents authorities have denied the benefit of the RoDTEP scheme to the petitioners on the ground that according to the policy, export made by the petitioners falls under the restricted category. [6] Learned advocate Mr. Rastogi for the petitioners submitted that the petitioners have exported sugar with the permission of the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner shall also not be treated as waiver on part of the petitioner by the authorities. (iv) The authority shall process the claim of the petitioner for RoDTEP Scheme benefit irrespective of the fact that the same was not mentioned or lodged along with the shipping bill concerned. (v) If any adjudicatory proceedings are require to be undertaken by the authorities in respect of the claim of the petitioner for the benefit, the respondent Nos. 3- The Commissioner of Customs, Kandla and respondent No. 4- The Assistant Commissioner of Customs, (DBK), Kandla, shall while deciding the claim, extend opportunity of hearing to the petitioner and shall act in accordance with Section 28 of the Customs Act. [7] On the other hand, learned advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the opinion that the respondents could not have denied the benefit of rebate under the RoDTEP scheme to the petitioners, more particularly, when the petitioners have exported product after fulfilling the conditions as prescribed by the Directorate of Sugar as well as the Notifications issued by the Central Government from time to time. The Coordinate Bench of this Court has also passed the order permitting rebate to the petitioner of the said case. [10] In the facts of the case, vide Notification dated 24th May 2022, the category of sugar (raw sugar, white sugar and refined sugar) is changed from free to restricted category with policy conditions, which are as under: (i) With effect from 1st June, 2022 upto 31st October 2022 or un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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