TMI Blog2009 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... item under the Import Policy. - As regards the interim relief is concerned, the licences as amended on 10-2-2009 specifically permit the petitioner to import all edible oils classified under chapter 15. As per the policy circular No. 10 dated 5-6-2008 job worker named on the said licences is entitled to process the imported goods and sell the resultant product in the open market. In the present case, it is not in dispute that the edible oil imported by the petitioner is covered under Chapter 15. Hence, prima facie the benefit of Exemption Notification No. 32 of 2005 dated 8-4-2005 applicable to the imports under the Target Plus Scheme cannot be denied to the petitioner. - In this view of the matter, pending the hearing and final disposal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to Mr. Sridharan, learned counsel for the petitioner, once the endorsement made on the licence by the licensing authority permits importation of a particular item, then, it is not open to the customs authorities to contend that the said item cannot be permitted to be imported under the Foreign Trade Policy. He submitted that similar Writ Petition No. 4499 of 2007 filed on the appellate side (Essel Mining and Industries Limited v. Union of India) has been admitted by this Court on 5-7-2007 and interim relief has been granted for clearance of the goods on the petitioner therein furnishing undertaking in favour of the Commissioner of Customs for the differential duties as demanded by the authorities. Mr. Sridharan has also relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the customs authorities are justified in denying the benefit of the Exemption Notification No. 32/05 to the petitioner. 8. Having heard the counsel on both sides, we are prima facie of the opinion that where the licence specifically permits importation of a particular item, it will not be open to the customs authorities to contend that the petitioner is not entitled to import that item under the Import Policy. 9. In the light of the Public Notice issued by the DGFT on 15-2-2008 thereby amending the Handbook of Procedures and in the light of the policy circular No. 10 dated 5-6-2008 as also the specific endorsement made on the licence on 10-2-2009, whether the customs authorities can deny import of edible oil by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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