9911796707
TMI Blog2020 (4) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... aives service of notice of rule on behalf of the respondent No.3. 2. By this application, the applicants (original petitioners) (hereinafter referred to as "the petitioners") seek extension of two months and one day in respect of Advance Authorization No.0810090670 dated 21.7.2010 for fulfillment of export obligations, and further seek a direction to the office of the Additional/Joint Director General of Foreign Trade, Ahmedabad (the second Respondent herein), to order regularization of fulfillment of export obligation in respect of Advance Authorization No.0810090670 dated 21.7.2010. 3. Being aggrieved by the decisions of the first and the second respondents herein in not substituting the name and Import-Export Code number (IEC number) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioners that they have fulfilled the export obligations for both the authorizations in terms of quantity as well as in terms of F.O.B. value. However, the petitioners have taken a little more time over and above six months allowed by this court for fulfillment of export obligations for one of the authorizations, viz., advance authorization No.0810090670 dated 21.7.2010. The petitioners have approached this court seeking extension of the time limit for fulfillment of export obligation and also ordering regularization for fulfillment of the export obligation in respect of the above referred Authorization No.0810090670 dated 21.7.2010 by granting suitable extension in the interest of justice. 4. Mr. Paresh Dave, learned advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may condone the same by allowing extension of two months and one day's time and thereby regularizing the exports made by the petitioners in respect of the said authorization. 4.1 The attention of the court was invited to paragraph 4.42 of the Hand Book of Procedures, to submit that under clauses (b) and (c) thereof, the regional authority is allowed to consider a request for one extension of export obligation period upto six months from the date of expiry of export obligation period subject to payment of composition fee of 0.5% of the shortfall in export obligation; and under clause (c) a further extension of six months can be granted subject to the conditions stipulated therein. However in view of the fact that by the judgment and order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fulfilling the export obligation. From the averments made in the memorandum of application as referred to hereinabove, this court is of the considered view that sufficient cause has been shown by the petitioners for not fulfilling the export obligation within the time specified by this court. 8. At this juncture, reference may be made to paragraph 4.42 of the Handbook of Procedures, which reads as under:- "4.42 Export Obligation (EO) Period and its Extension: (a) Period of EO fulfilment under an Advance Authorisation shall commence from date of issue of Authorisation, unless otherwise specified. The period of EO fulfilment is given in paragraph 4.22 of FTP. (b) Regional Authority may consider a request of Advance Authorisation hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted under Appendix 4J of HBP 2015-2020 or Appendix 30A of Hand Book of Procedures 2009-14 shall not be permitted by RA. (e) Whenever a ban / restriction is imposed on export of any product, export obligation period in respect of Advance Authorisation already issued prior to imposition of ban, would stand automatically extended for a period equivalent to the duration of ban, without any composition fee." 9. On a perusal of the provisions of paragraph 4.42 of the Handbook of Procedures, it appears that clause (b) thereof provides for extension of export obligation period upto six months from the date of expiry of the export obligation period subject to payment of composition fee of 0.5% of the shortfall in export obligation; and clause (c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the respondent has contended that the case would fall under clause (c) of para 4.42 of the Handbook of Procedures. This court, however, is of the view that it is not necessary for it to enter into the merits of such argument, leaving it open for the concerned authority to decide the appropriate clause under which the present case would fall. 12. In the above view of the matter, the application is allowed. The second respondent Joint Director General of Foreign Trade is directed to allow extension of appropriate period under paragraph 4.42 of the Handbook of Procedures upon charging of composition fee as applicable either under clause (b) or clause (c), as the case may be, and intimate the petitioners about the amount payable by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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