SAKTHI INTERNATIONAL Vs. THE ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard the learned counsel appearing for the writ petitioner and the learned standing counsel appearing for the respondents.

(2.) These writ petitions, though pertain to different subjects, can be disposed of by answering a single question of law that has been raised by the learned counsel appearing for the petitioner.

(3.) The petitioner in all these writ petitions is one and the same. The writ petitioner had imported certain goods in the year 2016 subject to certain export obligations. Export obligations were to be fulfilled within 18 months. The petitioner had executed the relevant undertaking in this regard. While so, the first respondent issued notices dated 12.11.2018 informing the petitioner that the export obligation period for the licence in question had already expired. The petitioner was called upon to produce the following documents:-