LIFELONG INDIA PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Notice. Learned counsel for respondent Nos. 1 & 2 accepts notice. With the consent of the learned counsel for the parties, the writ petition is taken up for final hearing.

(2.) The petitioner is engaged in the supply and manufacture of plastics, pressure die casting components and multiple assemblies thereof. The petitioner applied for and was granted four Advance Authorization Licences dated 30th March, 2006, 25th October, 2006, 19th April, 2007 and 13th June, 2008. In terms of the said licences, the petitioner was permitted to import raw materials at 'Nil' rate of Customs duty and NIL rate of Additional Duty of Customs, subject to the petitioner fulfilling its export obligations and producing Export Obligation Discharge Certificate (EODC) issued by the Director General of Foreign Trade (DGFT).

(3.) Show cause notices were issued by the Customs Department to the petitioner in respect of each of the above licences demanding a sum equivalent to the bank guarantee amount as Customs Duty/Additional Duty of Customs together with interest for failure to fulfill the export obligations.