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2005 (5) TMI 359 - BOMBAY HIGH COURTEXIM - Import licence - fully export oriented unit - value restriction on goby by the DGFT - HELD THAT:- No fault can be found with the imports made by the petitioner relying upon the endorsement made in the licence. The legal submission of Mr. Shah that there cannot be estoppel against law is well recognised. However, when the import is in accordance with the import licence issued to the petitioner, the respondents cannot take shelter under the import policy and purport to take action against the petitioner. It is not the case of the respondents that the deletion of the conditions set out in the licence is due to misrepresentation or suppression of material facts on the part of the petitioners. It is not even the case of the revenue that the deletion of the licence condition was carried out by the officers of the department in connivance with the petitioners. Therefore, if the deletion of the condition was a bona fide error or misconstruction of the import policy by the officers of the department the petitioners cannot be made to suffer. Thus, we hold that issuance of show cause notice (Annexure ‘G’) is absolutely unjustified. Consequently, we have no option but to quash and set aside the show cause notice and hold that the petitioner has acted pursuant to the amendment made in the licence resulting in deletion of the value restrictions as such the respondents are not entitle to take impugned action against the petitioner. It is also declared that the clarification given by the DGFT (Exhibit ‘H’) does not apply to the case of the petitioner qua licence and import involved herein. Thus, the petition is allowed. Rule is made absolute in terms of this order.
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