Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1986 (9) TMI 401

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . A.K. Ganguli, Miss Sushma Relan and Miss A. Subhashini for the Respondents. JUDGMENT: The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. These two Civil Misc. Petitions are by Star Diamond Company India. The applicant has referred to the judgments of this Court in Raj Prakash's case [1986] 2 SCC 297 dated 5th March, 1986 and Indo Afghan Chamber of Commerce's .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ivil Appeal No. 1423 of 1984, (a) confirmed the orders of the High Court, quashed the impugned orders of the Government and directed the Government to issue necessary Export House Certificates for the year 1978-79; (b) It was further directed that Export House Certificates should be granted within three months from this date. (c) Save and except items which are 'specifically banned under the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , (Writ Petition No. 199 of 1986) (supra). This day we have also in the judgment in M/s Godrej Soap's case explained the true purport of the said decision. The respondents have not permitted, according to the applicant clearance of the goods in view of the said two decisions referred to hereinbefore. The case of the applicant is that it is not bound as the applicant was neither a party t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... port only those goods which are included in Appendix 6 Part 11 of AM 85-88. The fact that the Additional Secretary to the Government of India, Ministry of Finance (Department of Revenue) on 23rd April, 1986 wrote a letter which is not in consonance with the subsequent direction would not in any way affect the position or create any estoppel. Nor can such a letter be used as an argument that that w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates