9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1485 - HC - CustomsDuty Free Import Authorizations (DFIA) Scheme - Restriction on duty free import - import of Whey Powder, Whey Protein Concentrates, Whey Protein Isolates covered under the description of Milk and Milk Products as well as Walnuts covered under the description of Nuts and Nut Products, Dietary Fibre, Flavours - benefit of customs notification No.98/2009-cus dated 11.09.2009 - restriction placed on the ground that the imported goods are not covered by the DFIA and that the imported goods must be actually used in the manufacture of export goods. Held that - The issue decided in the case of M/S. GLOBAL EXIM & ANR. VERSUS UNION OF INDIA & ORS. 2018 (10) TMI 174 - MADHYA PRADESH HIGH COURT , where it was held that Once the imported goods are covered under the description, quantity as mentioned within the overall CIF value allowed in the DFIA, irrespective of the ITC (HS) Nos, there is no necessity to satisfy the requirement of Para 4.1.15 of FTP- (2009-14) and notification No.90 dated 21.08.2014. As the respondents have not disputed the applicability of the aforesaid judgment and this Court has also carefully gone through the aforesaid judgment and the issue stands concluded, the judgment delivered in the case of M/s. Global Exim shall be applicable mutatis-mutandis in the present case also - Petition allowed.
Issues Involved:
1. Denial of Duty-Free Import Authorization (DFIA) benefits. 2. Retrospective amendments to Foreign Trade Policy (FTP). 3. Applicability of previous judgments to the present case. 4. Revalidation of DFIA licenses. Detailed Analysis: 1. Denial of Duty-Free Import Authorization (DFIA) Benefits: The petitioner, a partnership firm, challenged the respondents' denial of duty-free import benefits under the DFIA scheme. The petitioner argued that they were entitled to import items like Whey Powder, Whey Protein Concentrates, Whey Protein Isolates, and Walnuts under the DFIA as per paragraph 4.2.2 of the Foreign Trade Policy (2009-14). The petitioner referenced the judgment in Pushpanjali Floriculture Pvt. Ltd. Vs. Union of India, where similar benefits were granted under the DFIA scheme. 2. Retrospective Amendments to Foreign Trade Policy (FTP): The petitioner contended that the retrospective amendments to the FTP and the issuance of notifications and circulars that divested the license holder and transferee of rights under the DFIA scheme were invalid. The Punjab and Haryana High Court in Pushpanjali Floriculture Pvt. Ltd. had previously held that any retrospective amendment without explicit power is invalid, and such amendments could not divest the license holder or transferee of benefits promised at the time of DFIA issuance. 3. Applicability of Previous Judgments to the Present Case: The petitioner cited the judgment of the Division Bench of this Court in M/s. Global Exim and Another Vs. Union of India, where the court allowed duty-free import of Bearings under similar circumstances. The respondents did not dispute the applicability of this judgment, and it was noted that no Special Leave Petition had been filed against it. Thus, the court found that the issue in the present case was concluded by the judgment in M/s. Global Exim. 4. Revalidation of DFIA Licenses: The petitioner argued for the revalidation of DFIA licenses due to the respondents' actions that prevented the utilization of the licenses. The Punjab and Haryana High Court in Pushpanjali Floriculture Pvt. Ltd. had directed revalidation of expired licenses due to disputes raised by the department. The court in the present case agreed with this stance, noting that invalid notifications and circulars had prevented the petitioner from utilizing their DFIA licenses. Conclusion: The court concluded that the issues in the present case were resolved by the judgment in M/s. Global Exim and the principles laid down in Pushpanjali Floriculture Pvt. Ltd. The writ petition was allowed, granting the petitioner the benefits under the DFIA scheme as per the law laid down by the Punjab and Haryana High Court. The court directed the revalidation of DFIA licenses and allowed the duty-free import of specified items. No costs were awarded, and a certified copy of the order was provided as per rules.
|
