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TMI Blog2023 (3) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... asa Murthy Additional Central Government Standing Counsel for respondents 1 to 3 ORDER The order impugned dated 14.12.2015 passed by the Director General of Foreign Trade is sought to be quashed in the present writ petition. 2. On 25.11.1994, the petitioner was issued with EPCG license for import of machineries and capital goods for its export unit. The CIF value with regard to import is made in USD 5,30,800.12. The export obligation to be fulfilled is USD 18,75,383 within five years from the date of utilization of the license. The actual utilization of the license for import cost is USD 4,68,845.67. The petitioner sought for extension of time on 25.10.1999 for fulfillment of export obligation. The petitioner reiterated its request on 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the license on account of non-fulfillment of export obligation. The petitioner responded on 23.05.2006 stating that the export obligation to the tune of USD 6,36,025 had been fulfilled and further time is required for fulfillment of its export obligation. 4. However, the petitioner and its Directors were declared as defaulters in proceedings dated 22.06.2006 by the second respondent. The petitioner had stated that they have completed a part of the export obligation by themselves by making exports to the tune of USD 6,44,925.40 and had exported ready-made garments, including third party exports for the period 01.04.2005 to 30.06.2006 to the tune of USD 22,29,328.15. Further representation is made to the respondents by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. Challenging the said order, again the petitioner filed W.P.No.26769 of 2009. The said writ petition was disposed of by this Court on 27.03.2014 and the impugned order dated 28.08.2009 was quashed and again the matter was remitted back to the authorities for fresh consideration. Pursuant to the orders of the High Court, the petitioner made further application to the office of the first respondent for reconsideration of the case of the petitioner. On 10.02.2015, the petitioner was directed by the authorities to submit copies of the shipping bills. The petitioner responded to the above request and submitted full set of documents. However, without considering the request of the petitioner, the claim was rejected through the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpreting an exemption clause, liberal interpretation should be imparted to the language thereof, provided no violence is done to the language employed. It must, however, be borne in mind that absurd results of construction should be avoided." The choice between a strict and a liberal construction arises only in case of doubt in regard to the intention of the Legislature manifest on the statutory language. Indeed, the need to resort to any interpretative process arises only where the meaning is not manifest on the plain words of the statute. If the words are plain and clear and directly convey the meaning, there is no need for any interpretation. It appears to us the true rule of construction of a provision as to exemption is the one st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his aspect of the matter at all." 10. Relying on the above judgments, the learned counsel for the petitioner reiterated that the petitioner could able to explain and establish his case through the supporting documents, wherein, all required details are made available. That being the factum, the exemption is to be granted in accordance with the policy circular No.7/2002 dated 11.07.2002. The rejection order and the reasons stated are untenable, since it is running counter to the principles laid down by the Courts, that the supporting documents would be sufficient enough to grant exemption by invoking the policy circular No.7/2002. 11. The learned Central Government Standing Counsel appearing on behalf of the respondents, strenuously object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) and the license holder. It is evident that in order to relax the condition of mentioning the EPCG license number and date of license, the name of EPCG license holder must be endorsed on the shipping bill. The petitioner has repeatedly failed to produce copies of the shipping bills relating to 3rd party exports made by them in order to ascertain whether this condition has been fulfilled by him." 13. The findings are to be read with reference to the conditions imposed in the policy scheme. The conditions imposed in the policy scheme is unambiguous that the relevant shipping bills should contain both the names of the 3rd party and the license holder. The findings of the competent authority reveals that in order to relax the conditions, EPC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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