Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1982 (11) TMI 170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icy laid down the provisions pertaining to registration of Export Houses. Paragraph 173 of the this Policy provides that the objective of the scheme of registration of Export House and the grant of special facilities to them is to strengthen their negotiating capacity in foreign trade and to build up a more enduring relationship between them and their support manufacturers. paragraph 183 of the Policy sets out the import facilities available to the Export Houses, which inter alia includes import replenishment (REP) licences and additional licences etc. Paragraph 174 of the Scheme provides the eligibility for the grant of Export House Certificates. It lays down that the eligibility shall be determined on the basis of the export actually made .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioners by letter dated February 17, 1982, a copy of which is annexed as Exhibit `H to the petition. The letter recites that the Controller was unable to accede to the request of the petitioners since there has been a steep fall in the exports from year to year during the base period. Certain correspondence passed between the petitioners and the respondents, wherein the petitioners requested for reconsideration of the claim. The Controller informed the petitioners by letter dated March 30, 1982 that the decision already communicated cannot be altered. The petitioners have thereafter approached this Court by filing the present petition under Article 226 of the Constitution of India and seek the relief of quashing of the order passed by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... year to year during the base period. The f.o.b. value of exports for each of the three years has been set out hereinabove and it obviously shows that the value of export has fallen down from year to year. But in my judgment that would not make any difference to the claim of the petitioners for an Export House Certificate. I have set out hereinabove the three requisite conditions under paragraph 175(a), (b) and (c) of the Scheme and a mere perusal of the same would establish that the mere fact that there is a steep fall in the export from year to year is no ground to decline the certificate. Paragraph 175(a), (b) and (c) read together makes it clear that the average f.o.b. value of exports in case of small scale units in respect of select pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e petitioners to the reliefs claimed. It is obvious that the persons enforcing the scheme have overlooked the conditions provided by the Scheme and have tried to import certain other considerations while considering the application for grant of certificate. 5. Shri Dhanuka invited my attention to the judgment of the Supreme Court reported in 1973 (3) S.C. Cases 489 (Ramana Dayaram Shetty v. International Airport Authority of India Ors.). In paragraph 10 of the judgment Mr. Justice Bhagwati approved the dictum laid down by Mr. Justice Frankfurter to the following effect : An executive agency must be rigorously held to the standards by which it professes its actions to be judged..... Accordingly, if dismissal from employment is based .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates