2023 (8) TMI 1416 - 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 this case are related to the freezing of bank accounts by the Directorate of Revenue Intelligence (DRI) and the revalidation/extension of an Advance Authorisation Licence by the Directorate General of Foreign Trade (DGFT).

Freezing of Bank Accounts:
The petitioner had requested a writ of Mandamus to defreeze their bank accounts with two banks. However, the court noted that the freezing orders were no longer in effect due to the passage of time. The DRI confirmed to the concerned bank that the accounts need not be frozen anymore.

Revalidation/Extension of Licence:
The petitioner sought direction for the DGFT to revalidate/extend their 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 allowed the petitioner to file a fresh application for revalidation/extension, which would be considered by the DGFT following the law and without influence from other departments.

Consideration of Peculiar Facts:
The court directed the DGFT to consider the peculiar facts of the case, where the petitioner claimed to have been hindered in meeting export obligations due to actions by the DRI. The DGFT was also instructed to review the petitioner's plea for waiver or relaxation of the composition fee.

Scheme for Fee Waiver:
Given the prolonged pendency of the petition since February 2021, the court ordered that if there was any scheme for waiver or relaxation of the composition fee available during this period, the petitioner should be granted the benefit of the same.

Conclusion:
The petition was disposed of with the petitioner being allowed to submit a fresh application for revalidation/extension of the licence, which would be considered by the DGFT independently. The DGFT was directed to assess the unique circumstances of the case and the petitioner's request for fee waiver, along with providing any applicable benefits available during the petition's pendency.