BHARAT ENTERPRISES Vs. COMMR. OF CUS. (SEAPORT - EXPORT)

JUDGEMENT

(1.) The petitioner has come up with the above writ petition challenging an order-in-original passed by the second respondent on 2-8-2010, calling upon the petitioner to pay duty amount of Rs. 5,11,350/- under the Customs Act, 1962, confirmed by the appellate authority. Heard Mr. N. Viswanathan, learned counsel for the petitioner and Mr. K. Mohanamurali, learned Central Government Standing Counsel for the respondent.

(2.) This is a very unfortunate case, where the petitioner was granted a licence on 12-9-2002 by the Zonal Joint Director General of Foreign Trade, Chennai for the export of certain items. The petitioner was required to fulfill the export obligations, within a period of eight years. In other words, the petitioner had time up to 11-9-2010 for completing his obligations.

(3.) But, unfortunately, a show cause notice was issued within the period of eight years granted under the licence, calling upon the petitioner to show cause as to why duty should not be imposed. Unfortunately, the petitioner did not give a reply, leading to the Original Authority passing an Order-in-Original on 2-8-2010. The petitioner woke up to this order after a gap of about three years and attempted to file an appeal. Since, the Commissioner of Customs (Appeals), did not have the power to condone the delay, he rejected the appeal. The said order was confirmed by CESTAT on 18-9-2013. Thereafter, the petitioner has come up with the present writ petition challenging the Order-in-Original.