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2016 (2) TMI 1350 - HC - CustomsNotification dated 13th May, 2013 - power to fix a rate without any power to revise - prohibited goods - whether the revision effected by the impugned notification dated 13th May, 2013 from ₹ 75/- to ₹ 110/- was valid in law? - HELD THAT:- If the Central Government was authorised to fix the value at ₹ 75/- then they were also authorised to revise it. Power to fix a rate without any power to revise the same does not amount to any power, to fix the rates, any more than there can be a power to appoint without a corresponding power to dismiss. The learned Trial Court has held “the DGFT functions as a limb of the Central Government and not as a delegatee and mere non-mentioning of the specific source of power does not invalidate the entire executive action.” Having done so it could not have been held that the impugned notification was not an act of the Central Government under section 5 of the Foreign Trade (Development and Regulation) Act, 1992. Reliance placed by the learned Trial Court upon paragraph 2.6 of the Foreign Trade Policy, quoted above, is altogether misplaced for the simple reason that the impugned policy, at page 104 of the Paper Book, is deemed to have been issued by the Central Government which is the policy making body whereas DGFT, in para 2.6 of the Foreign Trade Policy, is a mere implementing authority. Any restrain on the power of implementing authority cannot be treated also as a restrain or limitation on the power of Central Government. Therefore, both the grounds assigned by the learned Trial Court are without any merit and therefore cannot be sustained. The proper order shall be to set aside the order as regards the legality of the aforesaid notification dated 13th May, 2013 and to remand the matter for re-hearing on all the points pertaining thereto agitated by the writ petitioners - the writ petition is remanded for re-hearing except as regards the validity of the Customs notification which has attained finality. Petition allowed by way of remand.
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