2015 (1) TMI 1261

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.... 2. The petitioners obtained an advance licence in 2002 for export of ladies' garments. The raw material imported was polyester with limited content of cotton and spandex. 3. The petitioners exported short-sleeved T-shirts and ladies' trousers. The Customs authorities drew samples from the goods exported by or about the year 2005. It was only by a notice of July 11, 2011, which the petitioners claim to have received in 2013, that the Customs authorities complained that the fabric imported into India under the advance licence had not been used for the purpose of manufacturing of the goods exported. As a consequence, the duty exemption allowed to the first petitioner was demanded to be refunded. A personal hearing was also affo....

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....e authority within a period of five years from the relevant date. The expression "relevant date" has been defined in the first explanation to the Section as the date on which the proper officer makes an order for the clearance of the goods. 9. In the present case, the advance licence was obtained in the year 2002. Though the condition-sheet appended to the advance licence obliged the first petitioner to complete the corresponding export within a period of 18 months from the date of the licence, the export was permitted to be continued till the year 2005. The export transaction appears to have been completed in 2005 as would be evident from a writing dated February 23, 2005 issued by the office of the Director General of Foreign Trad....