BIOTOR INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners are exporters of Castor Oil. The Government of India framed several schemes. Under the Scheme, goods which were described in Schedule II to the Customs and Central Excise Duty Drawback Rules, 1971 (hereinafter referred to as the Drawback Rules) were entitled to a drawback on the export of such goods. The Drawback Rules have been made in exercise of the powers conferred by Section 75 of the Customs Act, 1962 and Section 37 of the Central Excise & Salt Act which hereinafter shall be referred to the Customs Act and Central Excise Act respectively.

(2.) By the present petition the petitioners are challenging the denial of duty draw back on Castor Oil exported by them for the period 22/23-6-1989 to 21st December, 1990.

(3.) By a Notification dated 4th July, 1964 issued by the Agricultural Marketing Adviser to the Government of India it was decided that the export of goods specified under the Schedule would not be permitted unless the goods were graded under the provisions of the Vegetable Oils Grading and Marketing Rules, 1955 and Certificate of Inspection was issued in that behalf. From the Schedule to the Notification, both "Castor Oil" and "Castor Oil for Pharmaceutical purposes" were included in the Schedule. By the Notification of 4th July, 1964 an order of prohibition was issued that effective from 15th July, 1964 export of goods specified in the Schedule would not be exported unless the the same have been graded in accordance with the provisions of the Vegetable Oils Grading and Marketing Rules, 1955 and accompanied by a certificate of inspection to the effect that they have been properly graded and sealed with the mark "Agmark".