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2023 (12) TMI 1081

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..... d to the Petitioner by filing W.P.(C) 3686/2021 stating that the Petitioners could not complete their export obligation due to COVID-19 pandemic. 2. The said writ petition was disposed of vide Order dated 23.03.2021 permitting the Petitioner to make a representation before the DGFT and a direction was given to the Respondent/DGFT to dispose of the representation within a period of 45 days. 3. It is stated that the representations were given by the Petitioner on 07.04.2021 and 12.04.2021. Since no orders were passed on the representations of the Petitioners, the Petitioners approached this Court by filing the instant writ petition with the following prayers:- "I. To extend the Export Obligation Period by at least 12 more months in the li .....

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..... e DGFT was included. 5. Before the authorities, the Petitioner sought for two reliefs which have been summarized in the Order dated 23.06.2021, by which the said reliefs have been disposed of by holding as under: "9. Regarding first request related to extension in the EOP (Export Obligation Period), the Handbook of Procedures (HBP), 2015-20 provides for Export Obligation (E0) Period and its Extension as per Pam 4.42 - which are reproduced below. Prima facie it seems that EOP is still valid in all the AAs quoted by the petitioner and need of EO extension is not there at present. Even if the Export obligation period expires, there are provisions for 2 extensions of 6 months each, in the HBP. Moreover, EOP extensions arc given by the jurisd .....

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..... d @ 0.5% per month of unfulfilled FOB value, in case exports effected are more than 50% within initial Export Obligation period and @ 1% per month where less than 50% exports have been effected within initial export obligation period. (e) Regional Authority may consider a request of Advance Authorisation holder for one extension of EO period up to six months from the date of expiry of EO period subject to payment of composition fee of 0.5% of the shortfall in F20. Authorisation holder will have to submit a self declaration to RA stating that unionised imported/domestically procured inputs are available with the applicant. (f) Request for further extension of six months after first extension as in (b) above can be considered by Regional .....

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..... e Advance Authorisation is issued to allow duty free import of input, which is physically incorporated in the export product and as per the provision of Para 4.16 (i) of the Foreign Trade policy, 2015-20 - material imported against the AA cannot be transferred even after completion of export obligation. it specifies that the goods imported against the AA shall be subject to Actual User condition in case of Advance Authorisation. These para of FTP 2015-20 are reproduced below: 4.03 Advance Authorisation (a) Advance Authorisation is issued to allow duty free import of input, which is physically, incorporated in export product {making normal allowance for wastage). In addition, fuel, oil, catalyst which is consumed/utilized in the proces .....

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..... s physically incorporated in the export product, the request to allow the Petitioner to purchase the raw material from open market for these exports could not be permitted. 7. The Court while adjudicating administrative orders exercising its jurisdiction under Article 226 of the Constitution of India only looks into the decision making process and also the fact that whether the order is violative of any law. The reasons given in the order passed by the Respondent does not require any interference under Article 226 of the Constitution of India. 8. The Apex Court in B.C. Chaturvedi v Union of India (1995) 6 SCC 749, while discussing the scope of Article 226 in administrative matters has observed as under: "12. Judicial review is not an ap .....

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..... as no reasonable person would have ever reached, the Court/Tribunal may interfere with the conclusion or the finding, and mould the relief so as to make it appropriate to the facts of each case." 9. A perusal of the Order challenged in the present Writ Petition indicates that the DGFT has given a proper opportunity of hearing to the other sides and, therefore, this Court is of the opinion that the decision-making process is fair. Further, even on merits, the learned Counsel for the Petitioner has not been able to establish as to why the Order is contrary to the law or that any provisions of the Foreign Trade Policy or the handbook of procedures has been violated. Resultantly, this Court finds no reason to interfere with the present Writ .....

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