9911796707
TMI Blog2020 (6) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... , Adv. Kausik Chanda, J.:- These two appeals arise out of a common judgment and order dated August 25, 2009, passed by the learned Single Judge allowing the writ petition. Both the appeals are being disposed of by this common judgment. 2. The facts leading to filing of these appeals, in brief, are as under. 3. The writ petitioner No.1 is a company, registered under the Companies Act, 1956 (hereinafter referred to as 'the company') and carries on business of dyeing, bleaching and finishing of cotton knitted fabrics. 4. The company, on January 14, 1999, applied before the Director General of Foreign Trade for grant of ten percent customs duty licence to import three textile machines which was approved by the said authority by a let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a by a notification No. 1(RE-99)/1997- 2002 effective from 1st April, 1999 allowing importation of textile machinery as capital goods for zero customs duty, subject to export obligation. 11. Ministry of Finance (Department of Revenue) issued the corresponding notification No. 122/99-Cus. dated November 04, 1999. In other words, though the Ministry of Commerce allowed importation of textile machinery for zero customs duty with effect from 1st April, 1999, the Ministry of Finance issued the corresponding exemption notification under Section 25 of the Customs Act only on November 04, 1999. 12. In view of the amended EXIM Policy, the company made several representations before the Director General of Foreign Trade for converting the said ten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was issued only on November 04, 1999 without any retrospective effect, no relief could be provided to the company. 18. The said order of the Director General of Foreign Trade was challenged by the company by way of filing the present writ petition and the learned Judge by the order impugned held that the customs notification being No. 122/99-Cus. dated November 04, 1999, would apply retrospectively from the date of introduction of the policy of the Central Government and directed the authorities to give the benefit of zero per cent customs duty to the company. 19. The Director General of Foreign Trade and the customs authorities by filing two separate appeals have challenged the order of the Single Judge on twofold grounds. Firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company places reliance upon the judgment reported at AIR 2005 Supreme Court 3685 (Government of India -Versus- Indian Tobacco Association). 23. Therefore, the question which is essentially posed for consideration in these appeals is whether the imported goods were exempted from customs duty. 24. The company applied for ten percent customs duty import licence in the month of January, 1999 which was approved on February 18, 1999. The imported goods admittedly reached Kolkata Port in the same month. As per Section 2(e) of the Foreign Trade (Development and Regulation) Act, 1992, "import" means bringing into India any goods by land, sea or air from a place outside of India. Therefore, importation of the said three textile machines had compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of time, however, allowed a bill of entry to be presented at any time after the delivery of the import manifest or import report. 29. It needs to be appreciated that date of filing of bill of entry in terms of Sections 15 and 46 of the Customs Act, 1962 is relevant to an exemption notification issued under Section 25 of the said Act only. Such date of filing of bill of entry is not relatable to the Foreign Trade (Development and Regulation) Act, 1992 or any notification or policy promulgated thereunder. 30. It has already been noticed that the customs notification issued under Section 25 of the Customs Act, 1962 had no manner of application to the relevant import. The date of filing of bill of entry was, therefore, wholly irrelevant. 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion' has been used in the amending notification, in substance, two new import items namely, 'textile' and 'chemical sectors' were introduced to exempt levy of customs duty. 35. If the law maker, by way of amendment, introduces anything which was left out or omitted by mistake in the original provision, then such amendment may operate retrospectively with effect from the date of the original provision. 36. The relevant amendment in the customs notification has not been made for rectification of any such mistake. Two additional import items were introduced to give effect to the amendment of the EXIM Policy. The inclusion of the import items namely, 'textile' and 'chemical sectors', if construed to be operative retrospectively, then the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
