Page 121 - ELT_15th August 2020_Vol 373_Part 4

2020 ] LUBI INDUSTRIES LLP v. UNION OF INDIA 455

REPRESENTED BY : Shri Paresh M. Dave, for the Petitioner.
S/Shri Nikunt K. Raval and Parth Bhatt, for the Re-
spondent.
[Order per : Harsha Devani, J.]. - Rule. Mr. Nikunt Raval, Learned Sen-
ior Standing Counsel, waives service of notice of rule on behalf of the respond-
ents Nos. 1 and 2 and Mr. Parth Bhatt, Learned Senior Standing Counsel waives
service of notice of rule on behalf of the respondent No. 3.
2. By this application, the applicants (original petitioners) (hereinafter
referred to as “the petitioners”) seek extension of two months and one day in
respect of Advance Authorization No. 0810090670, dated 21-7-2010 for fulfill-
ment of export obligations, and further seek a direction to the office of the Addi-
tional/Joint Director General of Foreign Trade, Ahmedabad (the second Re-
spondent herein), to order regularization of fulfillment of export obligation in
respect of Advance Authorization No. 0810090670, dated 21-7-2010.
3. Being aggrieved by the decisions of the first and the second respond-
ents herein in not substituting the name and Import-Export Code number (IEC
number) of the first petitioner in two Advance Authorizations bearing Nos.
0810086954, dated 3-3-2010 and 0810090670, dated 21-7-2010, the petitioners had
approached this Court by way of the captioned petition. By a judgment and or-
der dated 22-2-2019 [2019 (366) E.L.T. 997 (Guj.)], passed in the captioned peti-
tion, this Court directed the Joint Director General of Foreign Trade, Ahmeda-
bad, to substitute the name and IEC number of the first petitioner in the above
referred two authorizations with extension of export obligation period by six
months from the date of such substitution. Pursuant to the above directions, the
office of the Additional Director General of Foreign Trade, Ahmedabad has is-
sued Licence Amendment Sheets for the above referred authorizations on 24-4-
2019, and substituted the name of the first petitioner with the first petitioner’s
IEC in the authorizations, and extended the period of export obligation up to 23-
10-2019.
3.1 Accordingly, the petitioners were required to fulfill pending export
obligations in respect of the above referred two authorizations on or before 23-
10-2019. The export obligation in respect of Advance Authorization No.
0810086954, dated 3-3-2010 had been 1,38,758 kilograms in terms of quantity and
F.O.B. value of the exported goods being Rs. 5,70,61,700/-. In case of the other
Authorization No. 0810090670, dated 21-7-2010, the export obligation in terms of
quantity had been 2,77,517 kilograms and the F.O.B. value of the goods to be ex-
ported was Rs. 11,71,84,650/-.
3.2 It is the case of the petitioners that they have fulfilled the export ob-
ligations for both the authorizations in terms of quantity as well as in terms of
F.O.B. value. However, the petitioners have taken a little more time over and
above six months allowed by this Court for fulfillment of export obligations for
one of the authorizations, viz., advance authorization No. 0810090670, dated 21-
7-2010. The petitioners have approached this Court seeking extension of the time
limit for fulfillment of export obligation and also ordering regularization for ful-
fillment of the export obligation in respect of the above referred Authorization
No. 0810090670, dated 21-7-2010 by granting suitable extension in the interest of
justice.
4. Mr. Paresh Dave, Learned Advocate for the applicants/petitioners
reiterated the grounds set out in the memorandum of application by submitting

EXCISE LAW TIMES  15th August 2020  121