2023 (2) TMI 680 - HC - Customs

Non-issuance of Advance Authorization - import of Gold bars and export of manufactured Gold Jewellery and Gold Medallions by the Petitioner - party to the writ petition or not - rejection to issue Advance Authorization License on the ground that Advance Authorization would not be issued where the items for export were ‘Gold Medallions and Coins’ or ‘Any other jewellery/articles manufactured by a fully mechanized process.

Rejection on the ground that the Petitioner was not a party to the writ petition which led to the decision of the Ld. Division Bench in M.D. OVERSEAS LIMITED VERSUS UNION OF INDIA AND ORS. [2020 (6) TMI 140 - DELHI HIGH COURT] - HELD THAT:- This ground would be completely untenable inasmuch as the public notice which was under challenge was the identical public notice which was the basis of the Petitioner’s rejection. The said public notice upon being quashed, any action taken consequential to the said public notice, would also not stand in the eyes of law. The ld. Division Bench’s judgment would squarely apply to the facts of the Petitioner’s case as well. A quashed public notice cannot be relied upon by the department to refuse the Advance Authorization.

Retrospective application of the notification dated 10th August, 2020 - HELD THAT:- The Advance Authorization of the Petitioner was applied for on 26th June, 2019 and the same would have to therefore, be considered in terms of the legal position prevalent on the said date. The subsequent notification cannot be applied retrospectively to reject the said Advance Authorisation.

The rejection of the Advance Authorization accordingly stands quashed and set aside - petition allowed.