SANDIP EXPORTS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Leave granted.

(2.) Appellant No. 1 is an "Export House" and is a small scale industrial unit. It carries on the business, inter alia, of manufacturing importing and exporting of garments and other textile products. In connection with the said business the appellant has to import diverse quantities and qualities of fabrics and yarn from outside India which fabrics and yarn upon due processing are exported. It is not disputed that import of fabric and yarn into India is controlled by the respondent-authority by issuance of annual advance licence.

(3.) On 17-3-2001 the appellant applied to the respondent-authorities for issuance of the annual licence in the requisite form. Annual advance licence No. 0210021075, dated 28-3-2001 was issued to the appellant-firm in terms of Para 7.54 of the Hand Book of Procedure with a condition that the licence shall be valid for 12 months for imports and 18 months for exports from the date of issue of licence. However, the licence was made inoperative till completion of some investigation by the enforcement Division of the Respondent regarding the export performance of the previous years. And ultimately on verification of the documents submitted by the appellant, the said licence was made operative w.e.f. 12-4-2001, as it appears from the endorsement made in the said licence itself.