DGM TEXTILES Vs. ASSISTANT COMMISSIONER OF CUSTOMS (EPCG)

JUDGEMENT

(1.) T.S. Sivagnanam, J. (Common) - Heard Mr. C. Saravanan, Learned Counsel appearing for the petitioner and Mr. S. Rajasekar and Ms. R. Hemalatha, Learned Standing Counsels appearing for the respondent.

(2.) The petitioner has challenged the detention notices issued by the respondent directing the petitioner to pay the duty as quantified in the Order-in-Original Nos. 1568615641, dated 21-4-2011. The said orders have been passed on the ground that the petitioner has not fulfilled the export obligation and therefore, the petitioner would not be entitled to the benefit under EPCG Licence/Authorization issued to the petitioner.

(3.) The petitioner's case is that no notice was served on the petitioner and the copy of the Order-in-Original was not received by them. In this regard, when a report was sent by the petitioner, the respondent by reply dated 9-1-2013, informed the petitioner that the Order-in-Original has been dispatched on 25-4-2011 and therefore, they cannot provide copy of the same.