Page 251 - ELT_15th July 2020_Vol 373_Part 2

2020 ] COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX v. GAURAV PHARMA LTD. 233

cence holder can avail of the deemed export benefits as per
procedure given in Chapter 8 of the Handbook of Procedures
(Vo. I).
6. Clause (d) provides that even the fuel is included as an import under
SION, it should not be taken into account while fixing the DEPB rate for such
products against which fuel has been allowed as an input. The petitioner has im-
ported fuel under the Advance Licence Scheme and even admittedly he has not
imported any other raw material under that scheme. The petitioner has not
availed any benefit under the Advance Licence Scheme. Once the petitioner ful-
fills the export obligations of Rs. 30 crorers on the cost of Rs. 2.10 crores, he has
incurred for importing fuel. Though the petitioner availed the benefit under the
Advance Licence Scheme to import fuel as is clear in the aforesaid amended pro-
vision that has to be excluded from the said scheme.
7. Learned Single Judge considering the submissions and entire materi-
al on record has rightly allowed the writ petition. We do not find any grounds to
interfere with the impugned order. Accordingly, the writ appeal is dismissed.
_______

2020 (373) E.L.T. 233 (P & H)

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Rajesh Bindal and Amit Rawal, JJ.
COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX
Versus
GAURAV PHARMA LTD.
CUSAP No. 14 of 2016 (O&M), decided on 21-8-2018
1
Appeal to Appellate Tribunal - Appealable order - Provisional release
of seized goods - Order cannot be issued mechanically but many factors to be
considered such as nature of goods, seriousness of offence, whether goods be-
ing imported are prohibited, etc. - Order not to be based on any policy rather
on settled principles of law - Any such order passed having civil consequences
- Order by adjudicating authority not in exercise of administrative powers but
quasi-judicial powers - Order passed by Adjudicating Authority under Section
110A of Customs Act, 1962 assumes nature of quasi-judicial order - Language
of Section 110A(1)(a) ibid quite wide in its application to take within its um-
brella such an order passed against which appeal would lie to Tribunal - Re-
strictive meaning cannot be given to provisions - Terms used in Section
129(1)(a) ibid are “decision” or “orders” and not limited to any final decision -
Appeal would lie before Appellate against order passed under Section 110A of
Customs Act, 1962 for provisional release of goods. - Under Section 110A of Cus-
toms Act, 1962 the adjudicatory authority exercises wide range of discretionary powers.
Whenever such a power is exercised, the necessary consequences of which is determina-
tion of rights of the parties, the principles of natural justice step in, unless specifically
excluded by the statute. It is not the case of the Revenue that the statute bars opportunity
of hearing to the party affected. It is settled principle of law that whenever civil conse-
quences follow from an order passed by an authority, it assume the character of a quasi-
________________________________________________________________________
1 On appeal from Final Order No. 51338/2016, dated 27-4-2016 by CESTAT, New Delhi
EXCISE LAW TIMES  15th July 2020  251