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2019 (10) TMI 1057 - HC - CustomsPIL against the DFIA Scheme - unwarranted loss of public money - case of petitioner is that respondents have failed to discharge their obligations and inaction of the respondents is resulting in loss of public revenue in the form of duty exemption being availed by unscrupulous exporters and importers, wherein the likelihood of connivance of exporters and importers with the officials of the respondents cannot be ruled out - principles of natural justice - HELD THAT:- Directions are being sought by the petitioner against the respondents without any justifiable grounds. The DFIA Scheme as also the earlier Transferable DEEC Schemes are based on the Standard Input Output Norms. In any event, there is no need to go into the issue of applicability or otherwise of the various judgments referred by the petitioner. In Pushpanjali Floriculture Pvt. Ltd. Vs. Union of India, [2016 (7) TMI 628 - PUNJAB & HARYANA HIGH COURT], a Division Bench of the Hon'ble Punjab and Haryana High Court has already considered the DFIA Scheme and has observed that The Commissioner of Customs, ICD Ludhiana, is directed to allow exemption of basic customs duty in respect of the import of Soda Ash by the petitioner by debiting the DFIA licence under Bill of Entry no. 7080616 dated 16.10.2014. There are no reason to take a different view to take away the benefits otherwise available under the DFIA Scheme under the Foreign Trade Policy, whether of 2009-14 or 2015-20, merely to satisfy the petitioner. The aforesaid judgments of the Punjab and Haryana High Court still hold the field, so far as permitting duty-free imports under DFIA are concerned. The contention of the petitioner that duty free import of any goods under DFIA cannot be permitted unless each of the above-mentioned "three essential conditions" are satisfied, clearly runes counter to the above judgments which are binding on the authorities - Neither the officers of the respondents can be proceeded against for following such binding precedents nor can the exporters or importers be subjected to any onerous conditions, declaration, bond or undertaking contrary to these binding precedents, which if taken would be non-est. There is no merit in any of the prayers of the petitioner - petition dismissed.
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