TMI Blog1991 (6) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... which are utilised for the manufacture of the proposed export items or to replenish the materials which have gone into the production of the resultant products already exported in anticipation of the grant of the Advance Licence [vide paragraphs 220(1) and 224(1) of the Policy]. In other words a licensee can import material by way of replenishment of the indigenous material used for exporting products. The licensing authority also issues a Duty Exemption Entitlement Certificate which has to be endorsed by the Customs Authorities with audited entries of Imports and Exports. After all the entries have been made the DEEC has to be returned to the licensing Authority to show that the licensee has complied with the condition stipulated in the Advance Licence. 3. The question at issue in this case is whether the Customs Authorities are bound to endorse the DEEC certificate with the exports made by the petitioner and release goods imported by the petitioner under the Duty Exemption Scheme. The facts are as follows : 4. The petitioner manufactures and exports bicycle parts and accessories under the name of Overseas Cycle Company. In 1987 the petitioner received export orders for Bic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er exported 38 consignments of cycle parts and accessories between 3rd July, 1989 to 29th September, 1989. 7. On 9th August, 1989 i.e. prior to fulfilling its export obligation, the petitioner made an application to the Deputy Chief Controller of Imports and Exports (D.E.E.C. Section), Calcutta for amendment of the D.E.E.C. Book with regard to the items of export, for extension of the export obligation period and for enhancement of the C.F. value of import in the Customs purposes copy of the licence. The first amendment was required because the importers had changed their order regarding the items, although the overall value of the export remained the same. The second amendment required the extension of the export obligation period by a period of 6 months from the date of expiry of the period under the advance licence which expired on 29th August, 1989. Along with the application for amendment of the licence the petitioner submitted the D.E.E.C. Book, the advance licence, the fresh indents and copy of the import invoices, bills of lading and bill of entries to the Dy. Chief Controller of Imports and Exports. The D.E.E.C. Book was returned by the Joint Chief Controller of Imports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. The Tribunal set aside the order of the Collector and held inter alia that the goods imported by the petitioner could not be said to have been imported in violation of the conditions of the licence. The Tribunal accordingly set aside the order of the confiscation and penalty imposed by the adjudication order. 11. In the meantime by letters dated 18th January, 1990 and 23rd March, 1990 the petitioner asked for return of the DEEC Book after endorsing the same with the 38 consignments exported by the petitioner. After the order was passed by the Tribunal on 31st October, 1990, the petitioner again wrote to the respondents enclosing a copy of the order on 14th December, 1990 with a request to return DEEC Book along with the necessary endorsements. According to the respondents however, a copy of the order dated 31st October, 1990 was received by them only on 18th January, 1991. 12. The respondent Customs Authorities have neither returned the DEEC Book with the required endorsements nor released the 283.630 M.Ts. of C.R.C.A. Sheets imported by the petitioner in 1989 against the advance licence dt. 14th March, 1988. 13. By reason of the aforesaid the petitioner filed this writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents is concerned it would not be correct to state that no demand for justice has been made. Apart from the letters which have been noted above, the letters themselves record the repeated representations made by the petitioner to the respondents for endorsement of the DEEC Book as prayed for in this writ petition. 18. As far as the second contention of the respondents is concerned it is not specified as to what alternative remedy is available to the petitioner which would give the petitioner the relief prayed for in this writ petition. In any event assuming that such an alternative remedy is available, it is well established that the existence of an alternative remedy is not a bar to the jurisdiction of the Court under Article 226 of the Constitution. Furthermore the Court having entertained the petition and the affidavits being complete would not be acting in a sound exercise of its discretion by rejecting the writ petition at this stage. [Shri L. Hriday Narayan v. I.T. Officer, Bareilly reported in AIR 1971 SC 33]. 19. As far as the third contention of the respondents is concerned, I am of the view that the mere filing of an application under Section 130(1) of the Act cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taken by the respondents till today in respect of the alleged contravention by the petitioner of the terms and conditions of its licence. The exports were completed admittedly by September, 1989 more than one and a half years earlier. The violation if any of the conditions of the Advance Licence by exporting goods not covered thereby was well known to the said respondents. The Court cannot be asked to act on the basis of unproved allegations and contemplated action against the petitioner. 27. Paragraph 27(1) of the Import Export Policy of 1988-91 provides as follows : "Shipments made in the export obligation period will be entered on the DEEC by the Customs Authorities concerned." Paragraph 27(7) of the said Policy provides as follows : "At the request of the Licence holder, on completion of his exports or for settling his accounts vide paragraph 29(3) below before such completion, the Customs Authorities will normally return the DEECs with all parts filled in within 30 days from the date of receipt of DEECs with the connected documents." 28. The word "normally" qualifies the period of 30 days. In other words the DEEC must be returned within 30 days normally. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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