RAJKAMAL TEXTILES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) By consent, the writ petition is taken up for final disposal.

(2.) The petitioner was issued with Export Promotion Capital Goods (EPCG) Licence bearing No. 3230011443, dated 6-2-2008. The Export Promotion Capital Goods Licence requires that the licensee shall comply with the Export Obligation Performance in order to show that he has complied with the obligations. A letter was issued by the third respondent calling upon him to produce certain documents. In response to the said letter, the petitioner by his reply, dated 11-3-2015, produced the required documents fulfilling its export obligations.

(3.) Thereafter, the respondents have certified that the petitioner had fulfilled his export obligations and issued an Export Obligation Discharge Certificate in terms of para 5.5 of Foreign Trade Policy and Para 5.7.1 of Handbook of Procedures. This was presented before the Assistant Commissioner (EPCG), who in turn, cancelled the Bond/LUT/Bank Guarantee executed by the petitioner, by letter, dated 17-2-2016 and it was informed to the Adjudication Sec. by the petitioner by his letter, dated 28-11-2016. However, without adverting to the developments that had taken place, the second respondent issued the show cause notice to the petitioner as if he has not fulfilled the export obligations. Thereafter, the impugned Order-in-Original No. 37/2017, dated 31-1-2017 came to be passed by the second respondent. Aggrieved over the same, the petitioner submitted a letter that he has already fulfilled the obligations pursuant to the licence issued to him, but the third respondent had demanded arrears and penalty and redemption fine as the outcome of the impugned Order-in-Original No. 37/2017, dated 31-1-2017. Aggrieved thereby, the petitioner is before this Court.