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2022 (12) TMI 455

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....y and operates the Raddison Blu hotel in Mysore, has approached this Court in the second round of litigation by way of the present writ petition. The Petitioner is aggrieved by the invocation of bank guarantee bearing no. 5079411BG000138 by Respondent No.4- Dept. Commissioner of Customs by way of impugned letters dated 17th October, 2022 and 16th November, 2022 due to non-redemption of Export Promotion Capital Goods (EPCG) authorisations which it had availed of earlier. 3. In the earlier round, the Petitioner herein had preferred W.P.(C) 5197/2021 titled D M SOUTH INDIA HOSPITALITY PVT. LTD. v. UNION OF INDIA & ORS. The said writ petition, relating to almost an identical issue, was disposed of by this Court vide order dated 11th May, 202....

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....n of the Bank guarantee is justified. Since the ld. counsel for the Respondent wishes to seek instructions to assist this Court, it is directed that the Demand draft shall not be encashed by the department till the next date. 9. Accordingly, status quo in respect of the demand draft, which has been issued in favour of the Principal Commissioner of Customs, shall be maintained, and the same shall not be encashed until the next date before this court." 5. Further to the last order, Mr. Kurup, ld. Counsel appearing for the Respondent Nos.1 to 3, today, submits that he had sought instructions in respect of the validity of the license to the Petitioner till 20th December, 2021. After examining the same, the demand draft, which ....

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....r and the Petitioner's remedies, if any, in respect of the said decision that may be taken, are left open to be availed of in accordance with law. 10. It is further directed that if in the interregnum, i.e., prior to the decision being taken by 31st July, 2021, any invocation of Bank Guarantee is resorted to, at least two weeks' notice shall be given to the Petitioner to avail of its remedies, in accordance with law. It is made clear that this Court has not examined the merits of the case of either of the parties. 11. With these observations, the present petition, along with pending applications, is disposed of. 12. The digitally signed copy of this order, duly uploaded on the official website of the Delhi High Co....

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....ch specifically provide that in case any invocation of the Bank Guarantee is resorted to before a decision is taken by the said respondent as regards the aforesaid prayers in the petition, two weeks' prior notice will be given to the petitioner. 5. The applications are, accordingly, disposed of with the aforesaid clarification." 6. The representation filed by the Petitioner is still pending and has not been decided. Mr. Rao, ld. Sr. Counsel for the Petitioner submits that thereafter, five more EPCG have been redeemed and there are only 17 which are remaining. 7. In the present writ petition, it is the grievance of the Petitioner that recently, letters have been issued by the Department of Revenue, Office of the Commissioner o....