SINGHANIA ASSOCIATES Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution takes exception to non-clearance of goods imported under Exh. B which is an imprest licence dated 11th May 1981.

(2.) PETITIONER had obtained several licences which were of the same kind as Exh. B. figuring in the instant case. Exh. B. is an Imprest licence per para 149 (3) of the Import Policy for the period april 1981 to March 1982, hereinafter referred to as 'am 81-82'. The holders of such licences were allowed to import certain items free of import duty on condition that the imported articles were used for manufacture of goods which had to be exported within a specific time. After the export obligation had been fulfilled, the licensee could apply for an endorsement enabling him to import goods of the value equal to the value of the licence without there being a debit to the imprest licence. Petitioner fulfilled the obligation annexed to the imprest licence figuring in this case and obtained an endorsement on 18th March 1983 which was worded thus :-

(3.) LEARNED Counsel appearing for the petitioner relies upon the judgment of this Court in a case almost identical to the one figuring in this case in Writ Petition No. 1465 of 1984. Pendse J. dealing with plea similar to that raised by Mr. Rege observed :-