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TMI Blog2010 (2) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... hic release advice” could not be issued. Held that- it has take it within time stipulated by law or if no time, adopting the correct procedure, otherwise, action becomes bad and wrongful in eye of law. - 28 of 2007 - - - Dated:- 17-2-2010 - I.P. Mukerji, J. REPRESENTED BY: Shri Ramesh Choudhury, Advocate, for the Petitioner. Shri Vinay Mishra, .Advocate, for the Respondent. [Order]. - The Court : The writ petitioner carries on business by the style 'Bhawani Textiles'. It made some exports. Under the extant policy of the Government of India, on 16th July, 2004 he was granted a DEPB-Post Export licence. The initial period of its validity was 12 months- Thereafter, in accordance with a public notification issued by the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner in support of his contention has cited a judgment of the Bombay High Court in Pradip Polyfils Pvt. Ltd. v. Union of India reported in 2004 (173) E.L.T. 3 (Para-3) which says that once the licensing authorities have held that the export product was covered under the DEPH Scheme, it was not open to the customs authorities to hold that the said export product was not covered under the DEPB Scheme. Mr. Vinay Misra, learned counsel appearing for respondents has said that when the said letter dated 1st July, 2005 was issued by the customs authorities, the licence was valid. Thereafter the licence remained valid till 2007. The writ petitioner took no steps and allowed the licence to expire. So, there is no question of renewal of that l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Supreme Court in Sheshank Sea Foods Pvt. Ltd. (supra) and the decision of the Division Bench of our court in Collector of Customs v. Pankaj V. Sheth (supra) make it absolutely plain that when the import or export is wrongful or illegal, the customs authorities do have the power to adjudicate the issue in-eluding the issue of duty entitlement based on such import or export. Here, I would like to add my own views on the judgment of Pradip Polyfils Pvt. Ltd. (supra). It is true that export product i.e. classification or description of the goods on which the DEPB licence has been granted by the above licensing authority cannot be questioned by the customs authorities, but when the question as to whether such description of good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the objection in their letters dated 1st July, 2005. 11. Such refusal to issue the "telegraphic release advice" tantamounts to revocation of licence or the benefits thereunder. Now, if the licence is sought to be revoked, it ought to have been done not in the fashion in which it was done, but by a procedure established by law. It was open to the licensing authority or customs authorities to initiate appropriate proceedings in that behalf, even after the letter dated 1st July, 2005. Nothing was done. 12. Therefore, I hold that no proper procedure has been adopted by the respondent authorities in denying the benefit of the licence to the writ petitioner. 13. The writ petitioner wanted to transfer this licence to Telco Construction Equi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its value. Hence, the respondent No. 1 is directed to pay to the writ petitioner a sum of Rs. 9,47,615/- Being fully aware of the monetary value of the licence and the income that the petitioner was likely to make out of such licence, the respondent No. I is also liable to pay to the writ petitioner simple interest at the rate of 10% per annum from the date of the letter of the customs authorities being 1st July, 2005 till the above sum of Es. 9,47,615/- is paid by them to the writ petitioner. However, for the delay of the writ petitioner in preferring this writ application in calculation of interest, the period from 1st July, 2005 till the date of filing of the writ application being 11th January, 2007 has to be excluded. 17. With the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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