TMI Blog2006 (8) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ays from the date of grant of the licence with retrospective effect and then thereafter sent several reminders. The conduct of the Appellant must, therefore, be judged from the factual matrix obtaining therein. We, therefore, are unable to agree with the opinion of the learned Commissioner that the Appellant made any misrepresentation before this Court or that the Directorate General of Hydrocarbons had shown any favour to it. Once it is held that the Ministry of Petroleum had renewed the licence and the Directorate General of Hydrocarbons had issued the essentiality certificate, the conditions precedent for obtaining exemption in terms of the exemption notification stood fully satisfied. Thus we do not agree with the findings of the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2000, the said licence was renewed with retrospective effect from 14-11-1997 by the Central Government. Immediately, thereafter i.e. on 20th August, 2000, the Appellant filed an application for grant of essentiality certificate in continuation of its earlier application dated 5-4-1999. It also sent reminders therefore on 26-3-2001, 13-4-2001, 27-12-2001 and 8-7-2003. The Appellant was asked to resubmit the application in a few format which requirement was also complied with by it on 25-3-2004. In the said application also, the Appellant categorically stated that the same was in continuation of its earlier application dated 5-4-1999 whereafter the essentiality certificate was granted on 26-3-2004. 5. Admittedly, the said 3-D Seismic Tapes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-2004 cannot be accepted and accordingly exemption under serial number 182 of Notification No. 20/99-Cus. dated 28-2-1999 (since rescinded), is not available on the data tapes imported by M/s. ONGC vide Bills of Entry Nos. 9888 dt. 22-6-99 and No. 12443 dt. 28-5-99. I, therefore, confirm the duty demand of Rs. 49,68,70,160/- on M/s. ONGC. Since an amount of Rs. 25,00,00,000/- had already been paid by M/s. ONGC towards the principal amount on 14-9-2004, the balance amount of Rs. 24,68,70,160/- is now payable by them. M/s. ONGC are also liable to pay interest under Section 28AB of the Customs Act, 1962, which comes to Rs. 25.06 crores as on 31-3-2006 after taking into account interest amounts already paid/adjusted as indicated in the Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e full facts. Another important point to note is that when the imports took place in the year 1999 the duty exemption could have been availed by M/s. ONGC on the strength of an EC as per the conditions of notification No. 20/99-Cus., dt. 28-2-1999 (Sl. No. 182). However, on the date, of the present EC was issued, i.e. 26-3-2004, the notification was no longer in existence and had already been rescinded on 1-3-2000 by Notification No. 22/2000-Cus., dated 1-3-2000. A certificate issued under a rescinded notification can have no legal sanctity. When the relevant notification itself does not exist how can a certificate issued under the authority of the said notification have any legal validity? Action taken under a rescinded notification can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t address itself the issues required to be gone into. 14. It may be true that grant of the essentiality certificate was itself dependent upon the question as to whether the Appellant was possessed of a valid oil exploration licence or not. It is, however, equally true that right to renewal of a licence is a valuable right. [See D. Nataraja Mudaliar v. The State Transport Authority, Madras, AIR 1979 SC 114] The Appellant applied for grant of renewal of the said licence before its expiry. The said renewal has been granted with a retrospective effect. In law, thus, the Appellant had been holding a valid licence continuously. The factual events as noticed hereinbefore clearly show that the Appellant's application for grant of essentiality cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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