2024-VIL-285-MAD-CU
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CUSTOMS High Court Cases

Customs/DGFT – Review of order on the ground of error apparent on the face of record - Advance Authorization Scheme – Time limit for revalidation of Advance Authorization - petitioner submission that while concluding that the applications for revalidating the Advance Authorizations were belated, the Court has not taken note of the amendments to the Foreign Trade Policy for the period 2009-2014 with effect from 27.08.2009 – HELD - The revalidation of the Advance Authorization can be made only for a period of six months from the date expiry of the Original Authorization. In other words, the application could be made in time before the expiry of the period. However, revalidation can be made only for a period of six months from the date of expiry of the Original Authorization. This six months period expired long before - as per paragraph 4.23 of the Hand book of Procedure as in force from 27.08.2009, the petitioner had to satisfy with the requirements of 4.23(b) of the Handbook of Procedure to Foreign Trade Policy. Whereas, the request of the petitioner for revalidation was made long after the period of validity of the respective Advance Authorizations expired - it cannot be said that there is an error apparent on the face of the record. Therefore, a review of the order is impermissible – Further, the petitioner has also filed an appeal against the order of this Court and therefore, on this count also the present application filed to review the order on the ground of error apparent on the face of the record cannot be countenanced. The petitioner having filed an appeal should pursue its appellate remedy before the Hon'ble Division Bench – the Review Application is dismissed
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