9911796707
TMI Blog1990 (7) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... hdraw, revoke, recall and/or cancel all purported orders or directions contrary thereto and/or inconsistent therewith and be restrained from giving effect thereto or taking any steps in terms thereof or thereunder and to act in accordance with law. b) A writ of and/or order and/or direction in the nature of Certiorari directing the respondents and each of them, their servants and agents to transmit and/or certify the records relating to the case including all purported orders/decisions passed therein refusing to allow clearance of the said goods details whereof are contained in annexure 'E' to the petition, unless the petitioners pay duties of customs thereon and of all purported proceedings initiated steps taken on the basis thereof or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the early part of year 1982 such incentives included duty free imports which were available only to actual physical exports. However, in or about Sept. 1982 a new policy was introduced by the respondent No. 6 and the incentive of duty free import inter alia of raw materials was extended also to deemed exports viz. supplies of diverse products by Indian manufacturers to projects financed by International Development Association (IDA) or International Bank for Reconstruction and Development (IBRD) and bilateral or multi-lateral aided projects of the World Bank and other Governments amongst others. In accordance with para 190(b)(f) and (1) read with paras 2(3), 4(1) and (2) of the Appendix 19 of the Import Policy 1985-88 (referred to as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impresent licences. Pursuant to para 4(1) and (3) of Appendix 9 of said Import Policy these licences are either issued for fulfilment of exports against confirmed valid export orders or they are issued to registered manufacturers exporters who are engaged in actual production of export during the preceding three financial years. The petitioners stated that in respect of such prior exports it is not required to execute bond/legal agreement as set out in para 24(4) of Appendix 19 of the said Import Policy. On or about 30th April, 1985 the petitioner No. 1 received an order from the West Bengal State Electricity Board against Global Tender financed by IBRD, an agency of the World Bank for supply of ACSR conductors. It is stated that as per App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 per cent purity to the extent of 19.77 M.T. high carbon steel wire Rods in diameter 5.5 mm to the extent of 9.225 M.T. Zinc slab 99.9 per cent purity, to the extent of .767 M.T. both the said licences and the DEEC book were issued stipulating condition of import of the said goods as per the aforesaid Notification No. 210/82-Cus. dated September 10, 1982 issued by the Central Government. It was stated that as there was a considerable delay of about seven months in issuance of the said licence and as the project in question where the said raw materials were to be used was a time bound project for which funds came from the World Bank and would lapse if not completed within the period stipulated therefor, the petitioners had to complete suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of West Bengal State Electricity Board had already been executed and export obligation thus fulfilled, the said goods could be allowed to be cleared only upon payment of duty. 4. Similar facts and points were considered by this court in the case of East India Transformer Switchgear (P) Ltd. Am. v. Collector of Customs Anr. in Matter No. 3168 of 1987 - 1988 (35) E.L.T. 317 (Cal.) and by the order and judgment dated 28th July, 1987 I have allowed the writ application considering the provision on which the petitioners have relied on the writ application contained in Appendix 19 of the Import and Export Policy as well as the notification dated 10th September, 1982, 5th June, 1987 and I have held that - "It is not necessary to go int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the terms and conditions that have been laid down in its behalf. Further the petitioner is now entitled to get reimbursement of the goods already used on the basis of duty-free importation. The position has been clarified by the notification dated 5-6-1987 by which the petitioner is entitled to get the benefit of duty-free importation of goods which have already been used as components and raw materials for manufacture for the purpose of replacement or replenishment. As such it is not necessary to decide the question whether in view of the notification prevailing prior to the impugned notification, the petitioner was entitled to import the goods duty-free or not. In the instant case, after the notification dated 5-6-1987 no duty is payab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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