9911796707
TMI Blog2007 (8) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... (P-13) has also been made by which respondent No. 2 has advised different authorities not to allow any incentive to the petitioner till further order. Still further a direction has been sought against respondent No. 2 to issue redemption certificate to the petitioner. 2. Brief facts may first be noticed. The petitioner, which is a public limited company, applied for advance licence under the provisions of the Exim Policy, vide application dated 20-7-1989 (P-l), declaring various items to be imported and product to be exported. Since in the process of manufacture of final product, some waste is generated the petitioner in respect of import of Taffeta fabrics declared waste as Net to net as per policy . In November 1989, the petitioner st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and intimated the correct quantity as 38490 Kgs. (P-4). On 9-5-1991, the petitioner imported 75358 Mtrs. Taffeta fabrics against bill of entry No. 390/45 (P-3). It is appropriate to mention here that till December 1990, the petitioner completed its export obligation but imported goods to the extent of 70% of their import entitlement. The balance quantity was likely to reach India by 25-5-1991 and validity period of licence was upto 31-5-1991 but due to gulf war supplier could not ship the goods. On 11-6-1991, the petitioner applied for revalidation of advance licence showing import and export obligation to be fulfilled as well as obligation actually fulfilled (P-5). The ALC in its meeting held on 9-9-1991, considered the matter and decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance on the no objection certificate issued by respondent No. 3 (P-11). The operative part of this order makes interesting reading, which is as under : - Further vide letter dated 1-11-2006 party has again submitted their representation pleading that their case may be once again looked into and considered favourably as they have completed the exports much before the decision of amendment made by the ALC i.e. M. No. 19/92, dated 9-9-1991 (CASE No. T-425) and this office vide letter dated 15-11-2006 had forwarded the copy of representation alongwith the statement of exports showing net contents of Taffeta cloth used in the export product exported reflecting on the both S/bills and as well as certified copies of C/A. (copy of letter en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner had approached respondent No. 1 belatedly. The decision as conveyed to the petitioner reads thus (P- 12) : - Decision : The Committee considered the case as per agenda and observed that the Advance Licence in question is of 1989 and ALC has already cleared (?) in its meeting held on 9-9-1999 and subsequently, ALC has reviewed this case on 14-10-2004. Firm/RLA approached DGFT quite later in this matter. In view of this committee to reject the case. Firm may be informed accordingly. RLA may take suitable consequential action accordingly. 8. Feeling aggrieved, the petitioner has filed the instant petition challenging letters/orders as detailed in the first para of the judgment. 9. In the written statement the fact have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment, inasmuch as, similar issues were also involved therein. In the aforementioned Division Bench judgment of which one of us (M.M. Kumar, J.) is a member, the party was informed by the department that the product was covered by Sr. No. J50 of Standard Input Output Norms (SION) for textile. The petitioner before importing and exporting the products had obtained the annual advance licence and the classification was later on changed by taking the view that entry at Sr. No. J50 in the SION did not cover cotton nylon blended yarn and called upon the petitioner to pay duty on the material imported alongwith interest. This Court while noticing that the petitioner had complied with its obligations under the licence, the later changes would not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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