TaxTMI 
TaxTMI 
2022 (4) TMI 790
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....s.Hema Muralikrishnan, Mr.V.Chandrasekaran ORDER The prayer sought for herein is for a writ of certiorari to call for the records pertaining to the Communication letter issued from F.No.S45/ 304/2008-DEEC-EODC dated 17.03.2022 by the 1st respondent and quash the same. 2. The petitioner is an Exporter. With regard to the import, which is the input being utilised for the manufacturing, duty exemp....
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....hile, in view of the EODC is not issued by the 3rd respondent and the same therefore could not be produced by the petitioner before the 1st respondent Customs Authority, they issued a notice on 10.03.2022 to invoke the Bank guarantee which has already been given by the petitioner at the time of availing the import duty. 6. In response to the said 10.03.2022 notice, the petitioner had in fact appe....
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.... before 15.04.2022 the Bank guarantee issued by the petitioner can be invoked by the Banker to and in favour of the 1st respondent Corporation. Aggrieved over the same, the present writ petition has been filed. 9. Reiterating the aforestated, the learned counsel appearing for the petitioner would submit that, the delay in giving EODC is caused only by the 3rd respondent, therefore, for no fault o....
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....ned counsel appearing for both sides and having considered the said factual matrix, this Court feels that, a direction can be given to the 3rd respondent to pass orders on the application of the petitioner dated 21.10.2013 within a time frame for issuance of EODC and based on which, further action could be decided by the 1st respondent, till such time, the impugned order can be kept in abeyance. ....