GARMENTS INTERNATIONAL PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners have questioned the legality and propriety of the decision and order contained in Circular No. STT-36(1)/100 dated 6-1-1979, a copy of which is Annexure-B, and have sought for quashing of the same. The petitioners have also sought for a mandamus directing the respondents to pay cash assistance accrued and due to all the petitioners for the periods January to March, 1979.

(2.) The following are the material facts of the case :- The petitioners are manufacturers and exporters of readymade garments. They are members of the Cotton Textiles Export Promotion Council. The Union of India (respondent-1 herein) with the object of promoting export of goods from the country, announced Export Assistance Schemes from time to time. Under these schemes are contemplated replenishment licence and/or cash incentives. These are extended through various Export Promotion Councils and Federations in India. The petitioners are concerned with export of cotton textile and fabrics and the 1st respondent renders such assistance through the 2nd respondent which is the Indian Cotton Mills Federation.

(3.) On 19-4-1978 for and on behalf of and as the agent of the Ministry of Commerce, Government of India, respondent-1 declared and/ or announced through respondent-2 Export Assistance Scheme in respect of cotton textiles and goods effective for the period 1-4-1978 to 31-3-1979. Item 6 of the said circular refers to the said export goods and the rates of cash assistance allowed and/or granted on the F.O.B. value of the said export goods. Item 6 is excerpted below:-