2010 (1) TMI 542 - HC - Wealth-tax

Replenishment licences (REP) - Cash Compensatory Support (CCS) against export documents Appeal for premium in lieu of the REP licences, CCS to which the Petitioner was entitled, to pay compensation/damages on account of non-release of licences - Petitioner had not placed on record any letter or correspondence with the Respondents in regard to the said licences - no material had been enclosed with the pleadings to justify the claims Held that - Petitioner to make a detailed representation to them enclosing the documents.

Summary

Issues:
Petition seeking direction to disburse 45% premium for replenishment licenses (REP), release Cash Compensatory Support (CCS), and compensation for non-release of incentives under import-export policy.

Analysis:
1. The petitioner, a partnership firm engaged in export business, sought disbursement of premium and CCS against export documents. The firm submitted applications for REP licenses and traditional licenses under the Import Export Policy of 1988.
2. The petitioner faced delays and issues with REP licenses and CCS disbursement, leading to a claimed loss of Rs. 96,60,122.50. A previous writ petition was dismissed, allowing the petitioner to challenge the rejection of claims.
3. The court noted discrepancies in the petitioner's claims, lack of supporting material for damages, and the presumptuous nature of claims for premium and interest. The petitioner was advised to file a civil suit if needed.
4. Claims for CCS were also found lacking in specific details, and the court directed the petitioner to approach the office of the Director General of Foreign Trade with relevant documents for further review.
5. The court compared the present petition with previous ones and found similarities in prayers and claims, indicating a consistent pattern in the petitioner's grievances.
6. Objections were raised regarding the maintainability of the petition under Article 226, citing delay in approaching the court and disputed factual questions regarding policy compliance.
7. The court, considering previous judgments, found no grounds for immediate relief in the present case and advised the petitioner to pursue civil proceedings if necessary. The petitioner was directed to represent claims with supporting documents for review by the Respondents.
8. The court disposed of the petition without costs, emphasizing the need for detailed representations and examination of claims by the Respondents within a specified timeline. Any grievances could be addressed in accordance with the law.