MALU PAPER MILLS Vs. UNION OF INDIA

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India, the petitioner is seeking a writ of certiorari or any other appropriate writ, order or direction to quash and set aside the letter dated 31st August, 2015 and three deficiency letters, two dated 9th April, 2015 and one dated 17th April, 2015 issued by respondent No. 4.

(2.) The parties to this petition and particularly the party respondents are Union of India, Deputy Commissioner of Customs, Nhava Sheva-IV, the Commissioner of Customs at Nhava Sheva and Nagpur and the Joint Director General of Foreign Trade.

(3.) The petitioner states that it is engaged, inter alia, in the manufacture and export of newsprint/kraft papers, writing and printing papers, etc., and has set up a paper mill at Nagpur. The petitioner has stated that it has referred to a policy styled as Foreign Trade Policy, 2009-14 formulated and announced in terms of the power under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992. That policy contains Chapter V. In that Chapter, there is a scheme known as Export Promotion Capital Goods Scheme (for short "EPCG Scheme"), under which, capital goods could be imported at a concessional rate of customs duty, subject to an export obligation to be fulfilled by the importer on FOB basis equivalent to eight times the duty saved on the goods imported over a period of eight years reckoned from the date of the issue of the import licence.