9911796707
TMI Blog2024 (2) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... ined an advance authorisation. Such advance authorisation was issued in favour of the petitioner on 13.01.2015 subject to the condition that the petitioner would fulfil the export obligations as per the Advance Authorisation Scheme. The petitioner also executed a bond for a sum of Rs. 1,08,78,000/- with regard to fulfilment of such export obligations. Upon receipt of a show cause notice dated 06.02.2019, the petitioner submitted a representation to the 2nd respondent and requested for the redemption certificate. While the petitioner was awaiting such redemption certificate, it is stated that a second show cause notice dated 06.11.2019 was issued. Although the petitioner produced the communication to the 2nd respondent requesting for the red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivision Bench in M/s.Ramsays Corporation Private Limited v. The Commissioner of Customs, 2022 (381) E.L.T. 372 (Madras) (Ramsays Corporation), particularly paragraph 6 thereof. 4. These contentions were countered by learned counsel for the 1st respondent. Learned counsel submits that the petitioner applied for and obtained an advance authorisation on condition that export obligations are fulfilled within the specified period, and that corroborative evidence in the form of a redemption certificate is submitted in time. Since the petitioner was unable to provide evidence of having fulfilled the export obligation, learned counsel submits that the 1st respondent had no option but to issue the order impugned herein. He also submits that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in quantity term, in proportion to import made. Consequently, the case has been redeemed in terms of Para 4.26/4.28 of HBP 2004-2009/Para 4.26/4.28 of HBP 2009-2014/Para 4.47/4.49 of HBP 2015-2020. This EO Discharge/Redemption Certificate is issued without prejudice and will not preclude Custom Authority to take action against the licencee at any stage, in case any sort of misdeclaration, misrepresentation or misuse of the scheme is noticed." From the above letter, it is evident that the export obligation was met in full by the petitioner both with regard to value and quantity. This letter was issued after the order impugned herein was issued. 8. The question that arises for consideration is whether discretionary jurisdiction should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation Discharge Certificate (EODC). A condition which is dependent on action by public authorities over which an assessee/importer has no control and, delay on the part of a public authority cannot result in denial of the benefit extended in larger public interest. Thus, the delay in obtaining Export Obligation Discharge Certificate (EODC) cannot result in denial of benefit under the EPCG Scheme, which itself has been formulated to promote export and earn foreign exchange. In this regard, it may be relevant to refer to the judgment of the Hon'ble Supreme Court in the case of Commissioner of Customs (Imports) v. Tullow India Operations Ltd., reported in (2005) 13 SCC 789, relevant portion of which, is extracted hereunder: "21. Both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the fact that no time schedule therefor was prescribed. It is trite that when a public functionary is required to discharge its public functions within a time specified therefor, the same would be construed to be directory in nature. (See P.T. Rajan v. T.P.M. Sahir [(2003) 8 SCC 498] and Punjab SEB Ltd. v. Zora Singh [(2005) 6 SCC 776] .)" 7. The above judgment has also been followed in the case of O.N.G.C. Limited vs. Commissioner of Customs, Mumbai reported in (2006) 7 SCC 403. Importantly, the above principle was also applied by the Hon'ble Supreme Court while construing an Exemption Notification in the case of Mangalore Chemicals reported in (1992) Supp 1 SCC 21, which stands approved by the decision of the Constitution Bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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