2023 (8) TMI 1415 - HC - Indian Laws

Seeking defreezing of bank accounts of the Petitioner - seeking direction to Respondent DGFT to revalidate/extend the Licence without being influenced by the directions of DRI and permit the petitioner Company to discharge its export obligation under the Advance Authorisation - seeking direction to Respondent DGFT to grant waiver/relaxation of the composition fee, if applicable for such re-validation/extension - HELD THAT - This Court considers it apposite to dispose of the present petition with liberty to the petitioner to make a fresh application for revalidation / extension of Advance Authorisation Licence. In the event any such application is made, the DGFT shall consider it in accordance with law. Considering that the present petition is pending before this Court since February 2021, it is considered apposite to direct that in the event, there was any scheme for waiver or relaxation of composition fee, which was available during pendency of the present petition, the benefit of the same may also be provided to the petitioner. The petition is disposed of.

Summary

Issues involved:
The issues involved in the judgment are related to the freezing of the petitioner's bank account, revalidation/extension of the Advance Authorisation Licence, waiver/relaxation of the composition fee, and the actions of the Directorate of Revenue Intelligence (DRI) affecting the petitioner's ability to discharge export obligations.

Freezing of Bank Account:
The petitioner had sought a writ of Mandamus to defreeze their bank account with YES Bank. However, the court noted that the freezing order was no longer in effect due to the passage of time. The Directorate of Revenue Intelligence (DRI) also confirmed to the bank that the account no longer needed to be frozen. Therefore, the court deemed the prayer for defreezing the account as academic.

Revalidation/Extension of Licence:
The petitioner requested the Directorate General of Foreign Trade (DGFT) to revalidate/extend the Advance Authorisation Licence without being influenced by the DRI's directions. The DGFT did not oppose this request and affirmed that no pending application regarding the licence was with them. The court directed the petitioner to make a fresh application for revalidation/extension, which the DGFT should consider in accordance with the law. The DGFT was also instructed to consider the petitioner's claim that DRI's actions had hindered their export obligations.

Waiver/Relaxation of Composition Fee:
The petitioner also sought waiver or relaxation of the composition fee. The court directed the DGFT to consider this request, along with the peculiar facts of the case. Additionally, the court ordered that if any scheme for waiver or relaxation of the composition fee was available during the pendency of the petition, the petitioner should be provided with the benefit of the same.

In conclusion, the High Court of Delhi disposed of the petition, allowing the petitioner to reapply for the revalidation/extension of the Advance Authorisation Licence. The court directed the DGFT to consider the application and the petitioner's requests in accordance with the law and the peculiar circumstances of the case.