NARENDRA MAFATLAL MEHTA Vs. UOI, CCI & E

JUDGEMENT

(1.) The present appeal is preferred from the judgment and order of the learned Single Judge dismissing the appellant's petition.

(2.) A very short question arises in this appeal for determination. Therefore, we arc referring to a few relevant facts only. The appellant carries on business of importing rough diamonds and exporting cut and polished diamonds in the name and style of Messrs. N. Mehta and Company. The said firm was declared an Export House and ii entered into a contract with its foreign buyer for export of polished diamonds. The said contract was registered with the 3rd respondent herein on 17th March 1981. On the basis of the exports effected in December 1983 under the said registered contract, an application was made to the 3rd respondent by the said firm for the issuance of replenishment licence under paragraph 8 of Appendix 20 of Import Policy for 1980-81. On 26th March 1984 replenishment licence was issued. The licence was forwarded by the said firm to the 3rd respondent on 21st May 1984 for endorsement in terms of paragraph 8 of Appendix 20 of Import Policy for 1980-81. The licence was returned duly endorsed. The endorsements were: "(1) based on contract No. ZD/PGN/EXP/RE/39/21 dated 26th February 1981, and (2) not eligible for the facility of import of items which arc under OGL on the date of contract" After having failed to have the second condition deleted by the 3rd respondent, Writ Petition No. 1877 Of 1984 was filed challenging the endorsement of the additional condition, viz., the second condition. It is the admitted position that the said firm has utilized the licence for the import of rough diamonds as per the first endorsement.

(3.) Before we deal with the submissions made on behalf of the appellant, it is necessary to set out the relevant provisions of Appendix 20 of the Import Policy 1980-81: