PIRAMAL GLASS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule, returnable forthwith. By consent, the petition is taken up for final hearing.

(2.) The petitioner is aggrieved by the communication dated 03/05/2010 issued by the Director General of Foreign Trade (DGFT) as also 11 orders in original all dated 26/11/2010 passed by the Jt. DGFT, Mumbai.

(3.) By communication dated 03/05/2010 the DGFT has informed the Jt. DGFT, Mumbai that during the period 2004-05, Duty Free Replenishment Certificates ('DFRC' for short) ought to have been issued to the petitioner, for import of duty free inputs which were set out in the Standard Input Output Norm (SION) notified by the DGFT on the date of exports and not as per the SION notified subsequent to the exports. Based on the above communication, the Jt. DGFT, Mumbai by 11 orders in original all dated 26/11/2010 has demanded duty with penalty from the petitioner in respect of the 'Formers' imported duty free by the holder of the DFRC's issued to the petitioner on the ground that the 'Formers' were not covered under the SION notified by the DGFT on the date of exports effected by the petitioner.