2021 (5) TMI 222

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....d by the petitioner seeking amendment of its shipping bills dated 03.09.2019. 2. The petitioner had obtained licenses under the Export Promotion Capital Goods (EPCG) Scheme in terms of the Foreign Trade Policy 2009-14 (FTP). This entitled the petitioner to import capital goods at a concessional rate of duty with a condition and obligation attached thereto to export eight times of the duty saved under each license. Admittedly, the export obligation was not complied with within the stipulated period and an extension was sought in terms of the FTP. An extension was granted for a period of two years. 3. The relevant paragraph of the FTP permits satisfaction of the export obligation either by way of direct export or by way of third party e....

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.... in regard to the non-mentioning of the EPCG number in the shipping bill, the Assessing Authority has proceeded to reject the request for concessional duty without adverting to the explanation at all. 5. The legal issue to be answered would be whether the mention of the EPCG licence number on the shipping bill was mandatory or whether the petitioner could seek to explain, by virtue of other contemporaneous and supporting evidences, the factum of export. This could be done by the petitioner by any number of methods, including confirmations from Glovis, correspondences and other documents at its disposal, among others. No doubt, it is for the petitioner to establish that its exports through Glovis have, in fact, taken place. However, such ....

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....to produce material before the authorities to discharge such burden. However such opportunity in my view should be read into the provisions of para 5.7.1 to ensure that genuine and bonafide cases of supporting manufacturers are not denied the benefit of concessional duty. 8. The impugned order is a non-speaking order that has not adverted to the justification put forth by the petitioner and is hence set aside. The petitioner will appear before the Commissioner of Customs i.e. R1 on Wednesday the 12th of May, 2021 at 10.30 am without awaiting any further notice in this regard and R1 shall, after hearing the petitioner and considering any material that may be furnished by the petitioner in support of its stand, pass a speaking order on the....