TMI Blog2004 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Advocate with able assistance of his junior Mr. S. Dasgupta, contended before this Court that Annual Advance Licence was renewed by the authority rightly for the period and the export and import within such period has already been effected pursuant to such extension of the period. Therefore, there cannot be any objection in respect of utilising such Annual Advance Licence and the same cannot be cancelled. If any step in connection with extension or non Annual Advance Licence is taken that might be given with prospective effect but not with retrospective effect where export import is already completed. Particularly he has drawn my attention to the relevant part of the Export and Import Policy 1997-2002. I find from the same that Dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e supporting manufacturer(s) on the relevant licence shall also be entitled for the advance licence for annual requirement." 5. Chapter 7.11 deals with Advance Licence for immediate supply which is as follows :- Advance Licence for Intermediate Supplies "7.11 The application for grant of Advance Licence for Intermediate supply may be made on the basis of a tie-up agreement with the exporter holding an Advance license for physical exports/deemed exports/annual requirement for physical exports or for deemed exports. Such requests shall be considered by the licensing authority concerned. The Advance License for Intermediate supply shall be issued after making the licence invalid for direct import of items to be supply by the intermediate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spatch of goods covered under the licence. The validity of an import licence is decided with reference to the date of shipment/dispatch of the goods from the supplying country as given in paragraph 15.15 of this Handbook and not the date of arrival of the goods at an Indian port. (d) The provisions of paragraph (c) above shall not be applicable to DEPB, DEPB which is in the nature of duty credit entitlement must be valid on the date on which actual debit of duty is made. However, where the expiry of DEPB falls before the last day of the month, the DEPB shall be deemed to be valid till the last day of the said month." 8. 4.16 deals with revalidation of Import export licences which is also particularly given in the first part of such para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion Bench of Punjab and Haryana High Court. Such references are 2002 (142) E.L.T. A57 (S.C.) and one is 2000 (123) E.L.T. 486 (Punjab Harayana) in the case of Vikrant Overseas v. Union of India. In both the cases retrospective amendment of the import licence was discouraged and turned down accordingly. Therefore, according to Mr. Khaitan, by turning down the revalidation of the Annual Advance Licence the authorities have committed gross illegality for which alternative remedy is no bar. The writ Court is well equipped and in such circumstances should interfere and pass the necessary order irrespective of having any alternative forum for remedy. 10. Mr. Shibdas Banerjee, learned Sr. Counsel appearing for the Customs Authorities with abl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ul. 11. In reply Mr. Khaitan has drawn my attention in connection with Chapter 7.28 which deals with regularisation of bona fide default to show cases of bona fide default in fulfilment of export obligation may be regularised by the licencing authority in the cases of Advance Licence and Annual Advance Licence uniformly. He wanted to say that if it is applicable in both the export licences why not the same will be applicable in respect of both the import licences. The policy can not be said to be silent in connection with renewable clause regarding both Advance licence and Annual Advance licence. For the first time in the affidavit-in-opposition of the authorities disclosed minute of the internal meeting held on 17th/18th April, 2001 wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Advance licence irrespective of any specific Advance licence then nothing can be objected. It is a beneficial scheme. Therefore, if during the period of Annual Advance licence anybody upon getting a specific export order found the time is short to meet the requirement, he can very well apply to extend the period and in such circumstances authorities are capable to extend the same like the Advance Licence. Otherwise entire scheme will fail and be declared as not beneficial. There is no hard and fast rule which can be applicable in case of Annual Advance licence, legislature thought to extend the scope of export which is correlated with import. It allows drawback system. As per Clause 7.2 under chapter 7 of the policy for the period 1997-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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