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        Case ID :

        2018 (11) TMI 1232 - HC - Customs

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        Court directs prompt consideration of representation on alleged duty credit issue under Foreign Trade Policy. The Court disposed of the writ petition without delving into the merits of the case. It directed the respondent authority to consider the petitioner's ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Court directs prompt consideration of representation on alleged duty credit issue under Foreign Trade Policy.

                                The Court disposed of the writ petition without delving into the merits of the case. It directed the respondent authority to consider the petitioner's representation promptly within three months, emphasizing the need for timely resolution and procedural fairness in addressing the alleged excess duty credit issue under the Foreign Trade Policy 2015-2020.




                                Issues: Alleged excess duty credit availed by marine exporter under Foreign Trade Policy 2015-2020; Challenge to Ext.P2 and Ext.P6 notices; Seeking issuance of MEIS scrips; Disposal of Ext.P7 representation; Redressal of grievance within a time frame.

                                In the present case, the petitioner, a marine exporter dealing in frozen sea foods, utilized the benefits of the Foreign Trade Policy 2015-2020 under Ext.P1. Subsequently, the second respondent issued Ext.P2 notice alleging excess duty credit availed by the petitioner, demanding payment of approximately 10 lakh rupees with 15% interest. The petitioner submitted Ext.P7 representation challenging the allegations. The writ petition sought to quash Ext.P2 and Ext.P3 to safeguard the benefits accrued under Merchandise Export India Scheme (MEIS) as per Ext.P1, and requested the issuance of MEIS scrips unimpeded by Ext.P2, Ps, and P6. Additionally, the petition sought the disposal of Ext.P7 representation and other incidental reliefs deemed just by the Hon'ble Court.

                                The respondents, through their counsel, acknowledged the audit objections leading to the issuance of Ext.P2 notice but assured that the authorities were addressing the matter post-receipt of petitioner's Ext.P7 representation. The Central Government Counsel confirmed that the dispute was under review with the audit department and would soon be resolved. The petitioner's counsel urged the Court to record the respondents' assurance and direct timely redressal of the petitioner's grievance.

                                The Court, without delving into the merits of the case, disposed of the writ petition. It directed the respondent authority to consider the petitioner's Ext.P7 representation and make a suitable decision promptly, within a stipulated period of three months. This judgment ensures a fair review of the petitioner's grievances and emphasizes the need for timely resolution by the concerned authorities, maintaining procedural fairness and adherence to the Foreign Trade Policy provisions.
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                                ActsIncome Tax
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