COOPER PHARMA Vs. D.G.F.T.

JUDGEMENT

(1.) The petitioner's grievance in this proceeding under Article 226 of the Constitution of India is the denial of refund and the eventual denial of the benefit of a Public Notice dated 12-8-2013 issued by the Ministry of Commerce and Industry, Department of Commerce, Central Government, under Para 2.4 of the Foreign Trade Policy, 2009-14. The Public Notice reads as follows :-

(2.) The petitioner had applied and was granted an advance license on 21-1-1994 under which it exported goods some time later i.e. on 27-9-1994. It was subsequently issued with show cause notice as to why the advance license should not be cancelled. The show cause notice was replied to and later the petitioner applied for revalidation of license. Eventually, after series of correspondences, the petitioner applied for clubbing of the redemption of foreign based advance license with other advance licenses issued to it. This request was again made on 3-6-2008. On 31-1-2012, the respondent asked the petitioner to submit the DEEC books for verification of manual entries and issued a non-utilization certificate, which was considered on 14-9-2008.

(3.) On 30-6-2011, the process of adjudication was completed and the petitioner was imposed fiscal penalty of Rs. 1,62,99,360/- for non-fulfilment of its export obligation. The petitioner appealed; this resulted in setting aside of the order-in-original and a remand by the Appellate Authority. Whilst the matter was pending, on 27-11-2013, the DGFT issued a letter asking the petitioner to get its policy advance authorization dated 21-1-1994 regularized in terms of the Public Notice. In terms of this letter, an application for relief was made on 7-3-2014. The petitioner's request pursuant to the Public Notice made through its application dated 7-3-2014 has remained unattended. It is contended that the petitioner has so far paid the entire Customs duty applicable and the sums in excess of hundred per cent of the interest payable and consequently, the limited relief, available to it under the Public Notice in question, should be given.