TMI Blog2006 (11) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... gulation Development) Act, 1962, the Export-Import Policy 1997-2002, Article 14, 19(1)(g) and Article 265 of the Constitution of India in so far as the petitioner is concerned. 2.The case of the petitioner is that the petitioner is a 100% Export Oriented Unit (EOU). The petitioner is engaged in the manufacture of cotton yarn. The petitioner has effected deemed export in terms of the Export-Import Policy 1997-2002 against which the petitioner was allowed corresponding Domestic Tariff Area (hereinafter referred to as "DTA") sale entitlement. According to the petitioner, paragraph 9.9(b) of the Export Import Policy originally stipulated that 25 of the production in value terms may be sold in the DTA subject to payment of applicable Excise/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n exchange, supplies to other EOU/EPZ/Electronic Hardware Technology Parks (hereinafter referred to as "EHTP")/Software Technology Parks (hereinafter referred to as STP) units provided that such goods are permissible for procurement in terms of Paragraph 9.2 of the Policy, supplies made to bonded warehouses set up under 11.14 of the Policy and supply of goods against special entitlement of duty free import of goods. In terms of Paragraph 10.2(b) of the Export-Import Policy, supply of goods to EOUs or units located in EPZ or STPs or to EHTPs shall be regarded as "deemed exports". The Export Import Policy also confers benefit on such deemed exports under para 10.3 para 10.3(c). 4.According to the petitioner, the mandate of provisions of par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from physical exports. Deemed export is clearly defined in Chapter 10 of the Export Import Policy. In order to distinguish deemed export from the export, a separate chapter i.e., Chapter 10 was introduced in the Export Import Policy. Each word is coined to serve different purposes. The petitioner's contention that the export and deemed export is one and the same is an incorrect obtainment in law. 6.I heard the argument of the learned counsel on either side and perused the material on record and considered the provisions with which reliance has been made by the parties and also the circular, which is the subject matter of attack. 7.On a reading of the expression "export" and "deemed export" with the context with which they are employed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial put forth to come to the conclusion that the circular is ultra vires of any of the provisions, the writ petition has to be dismissed. 9.Learned counsel appearing for the petitioner submits that pursuant to the show cause notice issued by the respondents, interim reply has been submitted and further time may be granted to the petitioner to submit his final reply. 10.In view of the submission made by the learned counsel for the petitioner, and in view of the fact that the writ petition was pending before this Court for about six years, thirty days time is hereby granted to the petitioner from the date of receipt of copy of this order to submit final reply to the show cause notice issued by the respondents. 11.With this observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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