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        <h1>Export obligations fulfilled but advance authorisation order quashed due to lack of opportunity to present evidence</h1> <h3>M/s. Precision Equipments (Chennai) Pvt. Ltd., Represented by its Managing Director, P.K. Easwaramurthy Versus Commissioner of Customs (EODC-DEEC), The Additional Director General of Foreign Trade</h3> M/s. Precision Equipments (Chennai) Pvt. Ltd., Represented by its Managing Director, P.K. Easwaramurthy Versus Commissioner of Customs (EODC-DEEC), The ... Issues:The judgment involves issues related to export obligations, redemption certificate, natural justice, and exercise of discretionary jurisdiction.Export Obligations:The petitioner, engaged in export of goods, obtained an advance authorisation subject to fulfilling export obligations. Despite submitting a representation and awaiting a redemption certificate, the petitioner faced a second show cause notice resulting in an order imposing penalties and confiscating goods. The petitioner contended that the export obligations were met in full, supported by a redemption letter issued after the impugned order.Redemption Certificate and Natural Justice:The petitioner highlighted the breach of natural justice as the impugned order was issued before the redemption certificate was obtained, despite fulfilling export obligations. The petitioner argued that principles of natural justice were violated as the request for redemption certificate was pending with the authority. The petitioner relied on a Division Bench judgment emphasizing the importance of redemption certificates in similar cases.Exercise of Discretionary Jurisdiction:The question for consideration was whether discretionary jurisdiction should be exercised in light of the redemption letter confirming fulfillment of export obligations. The petitioner sought to present the redemption certificate before the authority, while the respondent contended that the petitioner should have pursued a statutory remedy. The court referred to previous judgments and held that the impugned order should be quashed, remanding the matter for reconsideration by the authority, allowing the petitioner to submit relevant documents.In conclusion, the High Court quashed the impugned order, remanded the matter for reconsideration by the authority, and directed the issuance of a fresh order within three months, providing the petitioner with an opportunity to present all relevant documents. The writ petition was disposed of with no order as to costs, and connected miscellaneous petitions were closed.

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