TaxTMI 
TaxTMI 
2024 (7) TMI 76
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....(Development & Regulation) Amendment Act, 2010 (Notification dated 20.08.2010) as amended from time to time. 2. The petitioner was granted an Export Promotion Capital Goods (hereinafter called as EPCG) license/Authorization No.0430000700 dated 16.07.2002 for a total C.I.F/F.O.R. Value of Rs. 33,00,000/- under 5% concession duty EPCG Scheme for procurement of capital good indigenously listed with the said license/authorization with an obligation to export ''Granite rough Blocks and Polished Slab'' manufactured out of the indigenously procured capital goods to the tune of total F.O.B value of USD 336,048,87 i.e., 5 times of the C.I.F. value on F.O.B. basis equivalent to free foreign currency over and above the annual average ....
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....e tune of Rs. 5,28,000/- under EPCG scheme notified by the Government under the Export/Import policy and procedure as security for any loss or damage caused or suffered by the Government by reason of breach by the Importer/Exporter of any of the terms or conditions of the license. The petitioner ought to have direct the 3rd party exports or supply 100% export oriented units of rough blocks, polished slabs, polished tiles and stones. Accordingly, the petitioner had done export oriented units. The petitioner also completed export obligation through 3rd party exports. While being so, the petitioner was served with show cause notice. However, without giving opportunity of hearing, order was passed on 04.02.2021. Therefore, it was challenged bef....
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.... Certificate for proof of exports. b. EPCG license No. and date was not figuring in Shipping Bill No.1601688, 2206749, 2221607, 2428830, 2453134, 2480883 and the exports were through 3rd party which could not be counted towards fulfillment of export obligation. c. Copies of Bank Realization certificates for all third party exports. d. Disclaimer certificate from all third parties authorizing M/s.Rockhill granites and Marbles P. Ltd., for claiming the benefit of export obligation under the EPCG license. e. Statement with shipping details showing Annual average Maintenance from AM03 to AM10 as per ANF 5B of Public Notice No.5/23.8.2010.'' 5. On receipt of the same, the petitioner failed to reply. Therefore, the respondent iss....
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....age maintenance for the license to be furnished and also extended bank guarantee beyond 04.08.2011.'' 6. Thereafter, the petitioner was served with several reminders to furnish those documents which were stated supra as per various communications, the petitioner failed to produce any of the documents. Finally the petitioner was served with show cause notice and also date fixed for personal hearing. The request made by the petitioner, sufficient time was granted for personal hearing. Even then the petitioner failed to appear for personal hearings. Therefore, the attitude showed by the petitioner delay tactics for evading payment of customs duty and applicable interest thereon against such default. Therefore, the case was adjudicated....
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....ort obligation and Annual Average, they had not maintained the Annual Average from the period of issue of license till the period of fulfillment of specific export obligation. That apart, the bills produced by the petitioner shown towards maintenance of Annual Average were also duplicated, reflecting in specific export obligation fulfillment statement which contravenes the condition of maintenance of Annual Average and fulfillment of export obligation over and above the Annual average export performance. That apart, the request made by the petitioner for considering exports made by them for the subsequent periods 2010-11, 2013-14 to 2015-16 are not covered under export obligation period. Further, the order impunged in this writ petition dat....