RAJJAH ALI AND SONS Vs. UNION OF INDIA

JUDGEMENT

(1.) This Writ Petition has been filed challenging the condition mentioned in para 90 of the Handbook of Procedure containing Export-Import Policy of the Union of India for the year 1988-89 with a further prayer that respondents be directed to issue a duplicate Customs copy of the additional licence to the petitioner.

(2.) petitioner no. 1 is a Government recognised Export House. Export Certificate is issued to an exporter who receives foreign exchange of not less than Rs 2 crores. A registered Export House becomes entitled to receive additional import licence in lieu of exports made. An import and export policy is issued from year to year by the respondents. As per import-export policy issued by the respondent for the year 1988-91, the petitioner became entitled to an import licence in lieu of exports made of the valuer Rs. 2,83,92,851.00 which was granted to the petitioner no, 1 on 28th July, 1988 for the total amount of Rs. 34,07,100.00 The additional licence entitled the petitioner to import items appearing in Part I List 8 Appendix 6 and capital goods etc. during the policy period 1988-91.

(3.) When a licence is issued, two sets of the same are issued, one is called Customs Copy and the other is known as Exchange Control Copy. The customs purpose copy is presented to the customs authorities at the port of discharge and as and when the goods are cleared on the basis of the licence, the licence is debited to that extent and corresponding entry is also made in the relevant ledger register/record as mentioned by the Customs Authorities. The exchange control copy of the licence is for the purpose of presenting the same to the authorities dealing with the remission of foreign exchange. This export licence is also transferable and can be transferred in part or whole to any one by whosoever is holder of the licence meaning thereby that transferee of the licence can further transfer and there is no limit of transfer of the said licence. The licence received by the petitioner no. 1 was transferred from time to time and finally came in the hands of petitioner no. 3 to the extent of Rs. 1 lakh. The Customs copy of the licence in question was thus handed over to petitioner no. 3. Goods were imported by petitioner no. 3. However, it was not required by petitioner no. 3 to utilise this licence because the goods got cleared under OGL on 6th September, 1988. However, this licence was shown to the customs authorities from time to time because it was felt that it may be necessary to utilise the licence. In the process, the licence got misplaced somewhere in the Customs Office and despite all efforts made the same could not be traced