GKN SINTER METALS PRIVATE LIMITED (FORMERLY KNOWN AS GKN SINTER METALS LIMITED), A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 Vs. UNION OF INDIA (UOI) (THROUGH THE SECRETARY, MINISTRY OF LAW AND JUSTICE, DEPARTMENT OF LEGAL AFFAIRS),

JUDGEMENT

(1.) The only question raised in this petition is, whether the Customs authorities are justified in coercively collecting the customs duty demand with interest on the ground that the petitioner has not produced the export obligation discharge certificates ('EODC' for short) when, firstly the application for EODC filed by the petitioner are pending before DGFT and secondly the period of limitation for filing appeal before CESTAT against the order of Commissioner (Appeals) has not expired

(2.) Since the above question is raised again and again, we admit the writ petition and take it up for final hearing by consent of both the parties.

(3.) The petitioner company manufactures automobile components. The petitioner had obtained several advance licenses from the Director General of Foreign Trade (DGFT for short) under which the petitioner could import raw materials duty free and the export the final product to the extent specified in the respective advance licences. Accordingly, under the said advance licences the petitioner had imported raw materials duty free and exported the resultant product manufactured by it.