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2008 (10) TMI 153

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..... of being heard - the impugned proceedings cannot be sustained - 20955, 20957, 20958 of 2008, 1 of 2008 - - - Dated:- 15-10-2008 - V. Dhanapalan, J. Shri S. Murugappan, for the Petitioner. Ms. S. Bhuvaneshwari, CGSC, for the Respondent. [Order]. - Writ petitions have been filed seeking to quash the impugned proceedings of the third respondent dated 25-7-2008 (W.P.No. 20955/2008) and 21-7-2008 (W.P. 20957 and 20958/2008). 2. According to the petitioner, they are the firm engaged in export of various commodities including ground nuts, chillies, etc. to various countries. The Government of India through the Ministry of Commerce has formulated a Scheme called Vishesh Krishi and Gram Udyog Yojana Scheme (in short "VKGUY Schem .....

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..... the manner above fall appropriately under Chapter 20 of the HS Code and are eligible for benefit of the above Scheme as per Appendix 37 A referred to above. Under such circumstances, the petitioner-firm made representation to the first respondent requesting for amendment of the shipping documents with regard to the classification indicated. It is further submitted that the first respondent permitted such amendments and issued no objection certificates for carrying out these changes. On the basis of these permissions which were granted after due verification of the documents, the petitioner-firm approached the second respondent for issue of duty credit scrips in terms of VKGUY Scheme. Pursuant to that, the third respondent has issued Duty .....

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..... , learned counsel for the petitioner and Mrs. S. Bhuvaneswari, learned Central Government Standing counsel for the respondents. 4. Learned counsel for the petitioner contended that under the scheme and Foreign Trade Policy, the petitioner has utilised the credit scrip completely and there is no violation of any of the terms of the scheme under Credit Scrips facilities. He further contended that without following the procedure contemplated under Section 9 of the Foreign Trade (Development Regulation) Act, the impugned communication is issued and hence it suffers from legal infirmity. He also contended that Rule 10 of Foreign Trade (Development Regulation) Rules 1993 was not followed by the third respondent before issuing the impugned .....

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..... and the terms of the scheme has also been formulated and the petitioner has to follow the procedure in using the credit scrips. However, the learned counsel for the petitioner has submitted that before proceeding with the action against the petitioner, the respondents could have followed the procedure contemplated under Section 9(4) of the Foreign Trade (Development and Regulation) Act 1992. 6. I have given a careful consideration to the submissions made by the learned counsel on either side. 7. It is seen that the petitioner has availed the facilities as per the VKGUY Scheme and Duty Credit Scrips bearing No. 0410080846 dated 28-4-2006 in W.P. 20955/2008; No. 0410081869 and 0410081868 dated 2-6-2006 in W.P. 20957 and 20958/2008. T .....

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