Court requires Export Obligation Discharge Certificate within 30 days to enforce bank guarantee. Judgment disposes writ petition.

The court granted the petitioner thirty days to submit the Export Obligation Discharge Certificate (EODC) before the bank guarantee could be realized, in a case challenging a recovery order for non-fulfilment of export obligations under an EPCG authorization. The judgment disposed of the writ petition without costs, with the connected miscellaneous petition closed.

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Issues:
Challenge to recovery order for non-fulfilment of export obligation under EPCG authorization.

Analysis:
The judgment pertains to a writ challenging an order by the Assistant Commissioner of Customs for recovery of dues due to non-fulfilment of export obligations under an EPCG authorization. The petitioner, a private limited company in the travel and tourism sector, had approached the Joint Director General of Foreign Trade for an Export Obligation Discharge Certificate (EODC), which was pending. The petitioner sought to keep the bank guarantee alive until the EODC was obtained. The respondents argued that the petitioner had not fulfilled export obligations, evaded statutory dues, and not submitted the EODC. The court noted that the impugned order aimed at recovering government dues for alleged non-fulfilment of EODC requirements. It granted the petitioner thirty days to submit the EODC, failing which the respondents could realize the bank guarantee. The judgment disposed of the writ petition without costs, with the connected miscellaneous petition closed.

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