Customs assessment under EPCG scheme challenged for ignoring the Joint Director General of Foreign Trade certificate confirming export obligation compliance. Court set aside the order, remitted the matter for re-assessment within eight weeks after hearing, and allowed the writ petition.
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W.P.(MD).No.26887 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 02.01.2025
CORAM
THE HONOURABLE MR.JUSTICE K.KUMARESH BABU
W.P.(MD).No.26887 of 2024 and W.M.P.(MD)Nos.22787 and 22789 of 2024
M/s.Blue Horse Granites, Represented by its Partner, R.Muthupandi
...Petitioner
Vs
The Assistant Commissioner of Customs, Chennai – II (IMPORT), Custom House, 60 Rajaji Salai, Chennai – 600 001. ... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order in Original No. 104070/2023 dated 14.12.2023 in File No.S45/839/2012-EPCG-EODC (CH.II) passed by the respondent and quash the same and direct the respondent to consider refund application dated 11.10.2023 and pass appropriate orders as per law.
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W.P.(MD).No.26887 of 2024
For Petitioner : Mr.N.Sudalaimuthu For Respondent : Mr.R.NandaKumar Standing Counsel O R D E R
Heard Mr.N.Sudalaimuthu, learned counsel for the petitioner and
Mr.R.NandaKumar , learned Standing Counsel for the respondents.
made by the respondents without considering the certificate issued by the
Joint Director General of Foreign Trade, Coimbatore indicating the compliance of export obligation by the petitioner.
set aside and the matter is remitted back to the respondent, by taking into
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W.P.(MD).No.26887 of 2024
consideration the certificate issued by the Joint Director General of Foreign Trade dated 12.05.2022 in favour of the petitioner evidencing compliance of export obligation on the side of the petitioner. The respondent shall pass an order of re-assessment within a period of eight weeks from the date of receipt of a copy of this order, after affording an opportunity of hearing to the petitioner.
to costs. Consequently, connected miscellaneous petitions are closed.
02.01.2025
NCC:yes/no Index:yes/no Internet:yes/no Nsr
To:
The Assistant Commissioner of Customs, Chennai – II (IMPORT), Custom House, 60 Rajaji Salai, Chennai – 600 001.
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W.P.(MD).No.26887 of 2024
K.KUMARESH BABU, J.
Nsr
W.P.(MD).No.26887 of 2024
02.01.2025
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1 issue framed by the court
Whether an assessment order passed without considering the DGFT certificate evidencing compliance of export obligation can be sustained.
1 provisions across 1 enactments
M/s.Blue Horse Granites, Represented by its Partner, R.Muthupandi
The Assistant Commissioner of Customs, Chennai – II (IMPORT)
K.Kumaresh Babu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
