TATA TELESERVICES Vs. UNION OF INDIA

JUDGEMENT

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

(2.) THIS petition is filed to challenge the decision of the Policy Interpretation Committee of the DGFT dated 26th November, 2010 and 29th March, 2011 wherein it is held that the petitioner namely, Tata Teleservices (Maharashtra) Ltd. and Tata Consultancy Services Ltd. cannot be considered as group companies under para 9.28 of the Foreign Trade Policy 2004 -2009.

(3.) THE relevant facts are that, the petitioner is a Company engaged in the business of providing wireless telecommunication services in accordance with the Universal Access Service Licence (UASL) granted by the Government of India. For the aforesaid business, the petitioner had imported telecommunication and network equipment into India. Under the said licence, the petitioner was required to fulfill the export obligation to the extent specified and within the period specified in the licence. As per 5.4 of the Foreign Trade Police, 2004 -2009, the export obligation required to be fulfilled by the assessee could be fulfilled upto 50% of the export obligation, by export of other goods manufactured or services provided by the same petitioner company or a group company which has EPCG authorisation. Para 9.28 of the Foreign Trade Policy 2004 -2009 defines the expression group company as follows : -