CANNON INDUSTRIES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner herein is an exporter of acrylic shawls. On 1.4.1997 the Ministry of Commerce and Industry, Department of Commerce, Government of India, issued a handbook of procedure ofExim Policy from 1st April 97 to 31st March 2002. Policy was framed for the benefit of the exporters. The relevant contents of policy to give benefit to the exports are as under:

(2.) A further Policy Circular being No. 19 for 1998-2002 was issued on 10th July 1998 which is in the following terms:

(3.) The petitioner herein filed eight shipping bills through its Clearing House Agent bearing S.No. 1091548 to 1091555 dated 28th March 2000 for export of acrylic shawls under the said scheme claiming the DEPB drawback duty, drawback scheme, DEPB Serial No. 40 of product group 89. The goods arrived at Customs Bonded/Notified i.e. Inland Container Depot at Tughlakabad, New Delhi run by the Container Corporation of India on 29th March 2000 and 31st March 2000. The petitioner was given to understand that as there had been eight shipping bills for one container, entries in the computer thereof could be made only upon obtaining permission therefor from the Dy. Commissioner, Export. Such permission was granted on 1st April 2000 whereafter such entry had been made. According to the petitioner, they, however, in the evening of 31st March 2000 itself explained the matter to the higher authorities and requested for immediate action by a letter dated 31st March 2000 which is to the following effect: