9911796707
TMI Blog2020 (3) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... had been clarified in Trade No 16 of 2018 dated 07.06.2018, the clarification actually clarifies the earlier stand that valves and such other items were not eligible for concession by Trade Notification No.11 of 2015. It is thus seen that there is an inclusion of valves and other items which have been directly exported by the petitioner. Therefore, the petitioner can take advantage of the Trade Notice No.16 of 2018 and their period of limitation would be within six months from 07.06.2018. These applications have been rejected by the respondents with a one line order i.e., it is time barred . Rejections have been placed before this Court. The learned Standing Counsel for the respondents justified the said rejection stating that a new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner company is agreed with Item Code 8481 which is as follows: Items of a kind used on Bicycles: Taps, Cocks, Valves and similar appliances for pipes, Boiler Shells, Tanks, vats or the like, including pressure reducing valves and thermostatically controlled valves. 4. The time period for application for such concession is given as follows: 3.11.9. Applications for obtaining Duty Credit Scrip shall be filed within a period of twelve months from the date of export or within six months form the date of realization or three months from the date of printing /release of shipping bill, whichever is later, in respect of shipments for which claim is being filed. Further, for shipments already made prior to the inclusion/modif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Government of India. The products envisaged granting of duty credit scrip equivalent to 2% of the FOB value of exports of notified products into the products including items of use on bicycle and also taps, Cocks, Valves and similar appliances etc., It is again to be mentioned that the petitioner had not availed the said concession within the limitation period fixed under paragraph 3.119 cited supra which gave a six month time period from the date of realization or from the date of release of shipping bill which ever was later. It has also been stated that where there are inclusions, modification of items then there is a period of seeking 6 months for seeking concession. The words are clear. 9. Since a challenge before the Gujar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a representation had been received from the exporters to extend the Foreign Trade Policy 2009-2014 for export of industrial valves also. 12. The present petitioner is directly interested in the Focus Products Scheme for export of valves. It must be noticed that the petitioner is not in the manufacture of any item used in bicycles. They are involved with export of valves. Therefore, when under the Trade Notice No.11 of 2015, it had been stated that there are no merits in claiming exemption for any other items apart from items used on bicycle which Trade Notification had been clarified in Trade No 16 of 2018 dated 07.06.2018, the clarification actually clarifies the earlier stand that valves and such other items were not eligible for conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before the Gujarat High Court wherein the Division Bench of Gujarat High Court clarified the aspect and struck out the rejections. The petitioners before the Gujarat High Court became entitled for such concession. 17. The petitioner in this writ petition is directly interested in the ratio of the Judgment of the Gujarat High Court. A challenge was taken up before the Hon'ble Supreme Court but the Hon'ble Supreme Court has rejected the appeal and also dismissed the Review Application. 18. When the appeal has been rejected, a duty was cast on the respondents to issue a further Trade Notice, by withdrawing the earlier Trade Notice. By the earlier Trade Notice, it had been mentioned that valves and other such items are not perm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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