2017 (8) TMI 872

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....rula, SSC, T.P. Singh, Manuj Kaushik and Abhishek Ghai, Advocates, for the Respondent. ORDER The petitioner's grievance in this proceeding under Article 226 of the Constitution of India is the denial of refund and the eventual denial of the benefit of a Public Notice dated 12-8-2013 issued by the Ministry of Commerce and Industry, Department of Commerce, Central Government, under Para 2.4 of....

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.... limited to the duty saved amount. If the duty saved amount were Rs. 150/-, then the interest component would be limited to Rs. 150/- and therefore for regularising this case the maximum amount to be paid by the authorisation holder would be Rs. 300/-. However, for the same duty saved amount of Rs. 150/-, if the default in EO were 30%, then the corresponding duty saved amount becomes Rs. 45/- (30%....

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....equently issued with show cause notice as to why the advance license should not be cancelled. The show cause notice was replied to and later the petitioner applied for revalidation of license. Eventually, after series of correspondences, the petitioner applied for clubbing of the redemption of foreign based advance license with other advance licenses issued to it. This request was again made on 3-....

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....e Public Notice made through its application dated 7-3-2014 has remained unattended. It is contended that the petitioner has so far paid the entire Customs duty applicable and the sums in excess of hundred per cent of the interest payable and consequently, the limited relief, available to it under the Public Notice in question, should be given. 4. Counsel for the respondent submits that th....