9911796707
TMI Blog2021 (12) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of Merchandise Export from India Scheme ('MEIS' for short) for which the last date for making application for receiving benefits prescribed is 31.12.2021 as per the notification of the Government of India Ministry of Commerce and Industry dated 16.09.2021. Brief facts are as under:- The petitioner is a company registered under the Companies Act. During the period between May, 2002 to March, 2003 the petitioner had made certain exports under advance authorization lisence. A show-cause notice was issued to the petitioner by Directorate of Revenue Intelligence ('DRI' for short) on 18.07.2006 alleging that the petitioner had failed to fulfill its export obligations. Primarily allegations against the petitioner were that the raw material i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Trade, Jaipur passed an order on 27.07.2005. This order is not produced on record, copy of which tendered today is taken on record. This order records that petitioner had obtained an advance licence in the year 2002. The petitioner was asked to furnish the proof of export obligations being discharged which the petitioner failed to do. Therefore it was ordered that issuance of further licences to the petitioner-firm should be denied till further orders. On 06.05.2010 the authorities of DGFT also passed a formal order placing the petitioner in Denied Entity List. This order is not produced on record but we are informed that petitioner has challenged the same in the appeal and the appeal is pending. The reason for the petitioner to approach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a concession granted by the Government of India and depends on its discretionary exercise of powers. Our attention was drawn to Section 9 of the Foreign Trade (Development and Regulation) Act, 1992 and Rule 7 of the Foreign Trade Regulation Rules 1993 in support of this contention. He submitted that the petitioner is involved in serious case of avoidance of duty by clandestine diversion of goods meant for export, in local market. The petitioner has not discharged the duty and financial liabilities imposed by the adjudicating authorities. In view of such facts the petitioner cannot be granted export incentive under the scheme. He argued that petitioner has not challenged the trade notice dated 11.09.2018. As is well known, to encourage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has filed appeals and which appeals are pending. In the meantime the Assistant Director General of Foreign Trade on 27.7.2005 discontinued the facility of granting further licences to the petitioner. On 06.05.2010 the name of the petitioner was placed in denied entity list. Before passing of these two orders neither any notice or opportunity of hearing was granted to the petitioner. Be that it may, as long as these orders stand, their impact would undoubtedly fall within the spheres of its applicability. In other words the department would not give any further advance authorization license to the petitioner and thus would be open for the department to deny the petitioner the facility of making imports of raw materials for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gn Trade under circular dated 31.12.2003 for maintaining the denied entities list. It records that most common instance of action leading to refusal of licenses occurs when firms default in export obligation fulfillment under various export promotion schemes. The licensing authorities in such cases will place the firm in DEL after serving a demand notice for fulfilling the obligation within a reasonable time. In cases relating to fraud and mis-declaration licensing authority would also examine that there was any connivance of the department officials. Basically the intention and effect of placing an entity in DEL is to deprive the facility of granting advance authorization license to it. The contention that unless and until the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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