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2003 (1) TMI 113

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..... ixed by the Department. The imports against such a licence are exempt from payment of additional customs duty, special additional duty, anti dumping duty, safeguard duty, if any, in addition to Basic Customs duty and surcharge thereon. The aforesaid licence could be obtained only in respect of those items for which standard input-output norms have been declared and in case such norms are not declared the exporter has to approach the Director General of Foreign Trade, New Delhi for getting those norms declared. The petitioner wanted to export cotton nylon blended yarn (75% cotton - 25% nylon) and approached the Special Advance Licensing Committee in the office of the Director General of Foreign Trade, Ministry of Commerce, New Delhi with an .....

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..... e basis of a letter dated 19-10-2001 addressed to him by the Joint Director General of Foreign Trade, New Delhi whereby the Department has now taken the view that entry at serial No. J50 in the Standard Input-Output Norms (SION) does not cover cotton nylon blended yarn. Respondent No. 1 then communicated this decision to the petitioner and also called upon it to pay duty on the material imported along with interest thereon. It is this decision of the Department which is now under challenge in this petition filed under Article 226 of the Constitution. The deficiency letter dated 6-3-2002 issued by respondent No. 1 requiring the petitioner to deposit customs duty and interest on the imported material and remove the deficiencies in its Annual .....

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..... e respondents to state that the petitioner did not disclose in its application the items which it intended to export. In the application dated 3-8-1998 (Annexure P-l with the writ petition) which the petitioner had filed for the fixation of Standard Input Output Norms it was clearly stated that the petitioner wanted such norms to be fixed for cotton nylon blended yarn (75% cotton — 25% nylon) and it was on the basis of this application that the Department informed the petitioner that the product was covered by item at serial No. J-50 of SIONs for textiles. In this view of the matter, there is no substance in the stand taken by the respondents. Since the petitioner had been informed that the product that it intended to export stood covered b .....

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