M FAR HOTELS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The claim in this writ petition is for duty credit.

(2.) Petitioner is a Company incorporated under the Companies Act which has established a. Hotel which is approved by the Director of Tourism, Government of India. Goods were imported by the petitioner under Exts. P9 to P14 bills of entries and Ext. P15 invoice. In respect of the goods thus imported, duty credit claimed by the petitioner was declined and the petitioner got the goods released on furnishing bank guarantee.

(3.) During the pendency of this writ petition, the Director General of Foreign Trade has issued Exts. P17 and P18 clarifying the position, as a result of which, the petitioner is entitled to get duty credit in respect of the goods imported under Exts. P9 to P15 referred to above. In view of this clarification, the petitioner is also entitled to avail of the benefit of the duty credit certified under Exts. P5 to P5(d) and P6 licence as well.