TMI Blog2011 (7) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... as a status holder, as per the notification issued under the Foreign Trade Policy, such privileges had been granted subject to certain conditions prescribed in the Hand Book of Procedures. Further, it has been contended on behalf of the second and the third respondents that the petitioner had committed certain irregularities by misdeclaration and suppression of facts, while claiming additional duty exemption in the clearance of imported goods, under the Duty Free Import Authorization (DFIA) Scheme. - As the writ petition is devoid of merits, it is liable to be dismissed. Hence, it is dismissed. - Writ Petition No. 9420 of 2011 and M.P. No. 1 of 2011 - - - Dated:- 15-7-2011 - M. Jaichandren, J. REPRESENTED BY : Shri C. Saravanan, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EHs and above shall be permitted to establish Export Warehouses, as per DoR guidelines. (vii) For status holders, a decision on conferring of ACP status shall be communicated by Customs within 30 days from receipt of application with Customs. (viii) As an option, for Premier Trading House (PTH), the average level of exports under EPCG Scheme shall be the arithmetic mean of export performance in last 5 years, instead of 3 years. (ix) Status Holders of specified sectors shall be eligible for status Holder Incentive scrip under Para 3.16 of FTP. 3. It has been further stated that, by the impugned circular of the first respondent, dated 21-10-2004, as amended from time to time, the benefits and privileges conferred under the Fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/2011-DFIA, dated 23-2-2011, requiring the petitioner to issue bank guarantee for securing the entire duty, said to be payable for the goods cleared under the Export Promotion Scheme, as per the Foreign Trade Policy, based on the impugned circular of the first respondent, dated 21-10-2004. 7. The learned counsel for the petitioner had submitted that the impugned circular of the first respondent is contrary to the Foreign Trade Policy, issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, as well as the provisions of the Customs Act, 1962. Even though the impugned circular of the first respondent, dated 21-10-2004, is contrary to law and contrary to Articles 19 and 21 of the Constitution of India, the officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been further stated that the impugned circular, dated 21-10-2004, has prescribed the norms for execution of bonds and bank guarantees, in pursuance of the Foreign Trade Policy 2004-2009. As per paragraph 2.27.1 of the said Policy, star export houses are exempted from furnishing bank guarantees, on imports, under various schemes. Hence, a similar exemption had been provided to the exporters under the provisions of the Circular. 11. It had also been stated that paragraph 2.20 of the Handbook of Procedures (Vol. I) which had been notified through a Public Notice No. 1 (RE-2008)/2004-09, dated 11-4-2008, issued by the Director General of Foreign Trade, Ministry of Commerce and Industries, prescribes that in case of direct imports, before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tee would be revoked. It has been further stated that the petitioner has claimed duty exemption against Duty Free import Authorization (DFIA), as per the provisions of the Notification No. 40/2006-Customs, dated 1-5-2006, as amended by Notification No. l7/2009-Customs, dated 19-2-2009. 14. The notification stipulates that on import of goods under the duty exemption scheme, the importer shall, at the time of clearance of goods, execute a bond with such surety or security and such form, as prescribed by the authorities concerned, for a sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, binding himself to pay on demand an amount equal to the duty leviable with interest, in cases where the cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions made by the learned counsels appearing on behalf of the parties concerned and on a perusal of the records available, this Court is of the considered view that the petitioner is not entitled to the reliefs prayed for by the petitioner, in the present writ petition. 17. The petitioner has chosen to challenge the impugned circular of the, first respondent, dated 21-10-2004, belatedly, without challenging the subsequent circulars. Further, the petitioner has not been in a position to show that the impugned circular of the first respondent, dated 21-10-2004, is contrary to the Foreign Trade Policy and the relevant provisions of law, including Articles 14, 19 and 21 of the Constitution of India, as it could be seen from the records avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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