CARGOTEC INDIA PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Learned Counsel for the respondents waive service. By consent, the Rule is made returnable forthwith. The writ petition is taken up for hearing and final disposal, by consent and on the request of learned counsel. The gravamen of the petitioners in both these petitions is the failure of the authorities under the Customs Act, 1962 to dispose of the applications for reduction of Extra Duty Deposit (EDD) from 5% to 1% in case of imports made from related parties pending finalization of the Bills of Entry. In the above circumstances, at the request of the parties, both the petitions are being heard together.

(2.) In both the cases we find that the petitioners have made applications to the Additional Commissioner of Customs, Special Valuation Branch (SVB) seeking the benefit of EDD at 1% instead of 5% in respect of related party imports pending finalization of Bills of Entry. So far as Writ Petition No. 8837 of 2013 is concerned, the petitioner seeks the renewal of the benefit of 1% EDD granted to them by order dated 2nd May, 2008. While in respect of Writ Petition No. 9960 of 2013, a fresh order is sought. In both the petitions, personal hearings have been fixed by the authorities and adjourned. The learned counsel for the respondents have submitted that they were unable to dispose of the applications only because the Petitioners have not submitted all the details called for. As against that, the counsel of the petitioners submit that all the required documents and information called for by the authorities in support of their application for 1% EDD have been furnished to the respondents and the applications could be disposed of after furnishing them a personal hearing.

(3.) In the above view and considering the submissions made by the petitioners, there is no reason for the respondent authorities not to dispose of the applications on the basis of the materials submitted by the Petitioners. In case there is lack of any information submitted by the petitioners, it is at their peril. However, it is not fair for the respondent authorities to sit over the applications and not dispose them. Therefore, we direct the Additional Commissioner of Customs to grant hearings in both the applications pending before him and take an appropriate decision in accordance with law and preferably on or before 31st December 2013. Both the petitions stand disposed of in above terms. No order as to costs.