Writ Petition No. 9551 of 2015. Case: Malu Paper Mills Vs Union of India. High Court of Bombay (India)
| Case Number | Writ Petition No. 9551 of 2015 |
| Counsel | For Appellant: Shri Vikram Nankani, Senior Advocate with Prakash Shah and Sushant Murthy i/b. M/s. PDS Legal, Advs. and For Respondent: Shri Pradeep S. Jetly with Ms. Neeta Masurkar, P.S. Gujar and Jitendra B. Mishra, Advs. |
| Judges | S.C. Dharmadhikari and B.P. Colabawalla, JJ. |
| Issue | Constitution of India - Article 226 |
| Citation | 2016 (331) ELT 185 (Bom) |
| Judgement Date | November 23, 2015 |
| Court | High Court of Bombay (India) |
Order:
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By this petition under Article 226 of the Constitution of India, the petitioner is seeking a writ of certiorari or any other appropriate writ, order or direction to quash and set aside the letter dated 31st August, 2015 and three deficiency letters, two dated 9th April, 2015 and one dated 17th April, 2015 issued by respondent No. 4.
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The parties to this petition and particularly the party respondents are Union of India, Deputy Commissioner of Customs, Nhava Sheva-IV, the Commissioner of Customs at Nhava Sheva and Nagpur and the Joint Director General of Foreign Trade.
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The petitioner states that it is engaged, inter alia, in the manufacture and export of newsprint/kraft papers, writing and printing papers, etc., and has set up a paper mill at Nagpur. The petitioner has stated that it has referred to a policy styled as Foreign Trade Policy, 2009-14 formulated and announced in terms of the power under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992. That policy contains Chapter V. In that Chapter, there is a scheme known as Export Promotion Capital Goods Scheme (for short "EPCG Scheme"), under which, capital goods could be imported at a concessional rate of customs duty, subject to an export obligation to be fulfilled by the importer on FOB basis equivalent to eight times the duty saved on the goods imported over a period of eight years reckoned from the date of the issue of the import licence.
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We do not refer to this policy in further details, as the case of the petitioner is that in order to meet its objectives, a notification under Section 25(1) of the Customs Act, 1962 being Notification No. 97 of 2004, dated 17th September, 2004 was issued, whereby, exemption has been granted to import capital goods at concessional rates of customs duty under the EPCG Scheme. The five licences obtained by the petitioner, for import of plant and machinery for setting up of paper mill at Nagpur with a condition to export newsprint, kraft paper, writing and printing paper, enabled it to avail exemption. The details of the licences are set out in Para 8 and it has been stated that for availing the benefit of concessional rate of duty under Customs Notification No. 97 of 2004, the petitioner furnished bank guarantees in favour of respondent No. 2, the details of which are set out in Annexures E1 to E4. The licences'' copies are at Annexure ''D'' to the petition collectively.
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The petitioner points out the financial and...
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