Vikas Polymers vs Commissioner of Customs

On the previous date, that is, on 3-5-2010, we had noted that the Petitioner was entitled to refund by way of re-credit in the DEPB licence and despite repeated requests, the re-credit had not been given. We had also observed that the first stage for such re-credit being granted was that the concerned Assistant Commissioner of Customs had to issue a re-credit note. That was not being done. Now, we are informed by Mr. Mukesh Anand, who appears on behalf of the Respondent that the re-credit note has been issued by the Assistant Commissioner of Customs. A letter has also been written to the Joint Director, Directorate General of Foreign Trade for the grant of re-credit in the DEPB licence.

We are informed by the learned Counsel for the Petitioner that insofar as the Mumbai Collectorate is concerned, they have adopted an online system whereby the re-credit in the DEPB licence is given online by the customs authority concerned. Mr. Mukesh Anand informs us that in Delhi the said online system has not been adopted. We see no reason as to why it should not have been adopted in the Delhi region.

We are also informed that the Assistant Commissioner of Customs has asked the Petitioner to meet him this week itself along with the details and if possible the said online system would also be adopted by them in Delhi. In order to assure that no further time is wasted in the Petitioner obtaining re-credit in the DEPB licence, we direct the Joint Director, Directorate General of Foreign Trade, New Delhi to give the re-credit in the DEPB licence within a week. In any event, we also direct the Respondent to make the system of grant of re-credit at par with the Mumbai system whereby persons seeking such re-credit are provided the facility of obtaining the same online through the customs EDI system itself.

Renotify for directions with regard to the implementation of online system in Delhi, on 2-6-2010.