2022 (4) TMI 1305

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Capital Goods (EPCG) Scheme, whereby, the Appellant was permitted to import machinery with a total assessable value of Rs. 3,61,48,776/- with 'nil' rate of BCD. The duty that was foregone worked out to Rs. 86,37,700/-. The above said EPCG Authorisation was issued subject to the condition that, the importer had to fulfill the export obligation as prescribed in the above said Notification read with the conditions of EPCG Authorisation. In terms of the EPCG Scheme, the Appellant had to discharge the export obligation on or before 15.11.2016. 3. It is the submission of the Appellant that, they had discharged the export obligation in terms of EPCG Scheme. After completion of the said export obligation, the Appellant had submitted cop....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emption Letter/Export Obligation Discharge Certificate (EODC) dated 27.10.2021 has been issued by the Assistant Director General of Foreign Trade, Chennai, which would clearly indicate that, the Petitioner had discharged the entire Export Obligation in compliance with the EPCG Scheme. 6. There can be no dispute about the fact that, the Appellant had discharged their Export Obligation, as would be evident from the Redemption Certificate issued on 27.10.2021. The production of Export Obligation Discharge Certificate (EODC) in terms of EPCG scheme is necessary for the importers to claim benefit under the said Scheme and delay in producing the Export Obligation Discharge Certificate (EODC) cannot result in denial of the benefit, more so, whe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not be blamed therefor. It is possible that delay in granting the said essentiality certificate was by way of default on the part of the authorities concerned. .......... 26. The Directorate General of Hydrocarbons is under the Ministry of Petroleum and Natural Gas of the Government of India. The functions performed by it are public functions. The notification never contemplated that a public functionary, having regard to the importance of the subject-matter and in particular when such importations are being made in public interest, would not dispose of the application for grant of essentiality certificate within a reasonable time so as to enable the importer to avail the benefit thereof. Applicants for grant of such certi....