FORBES MARSHALL PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Rule returnable forthwith. At the request of parties, petition is taken up for final hearing and disposal.

(2.) This petition under Article 226 of the Constitution of India challenges the order dtd. 18/7/2019 passed by the Additional Director General of Foreign Trade under the Foreign Trade (Development & Regulation) Act, 1992 (Act). The impugned order rejects the Petitioner's contention of having fulfilled its export obligation in terms of Advance Authorization No.311003485 dtd. 6/11/2007 (said Advance Authorization) in respect of supplies made to Special Economic Zone (SEZ). Thus, seeking a direction that the Petitioner has satisfied its export obligation under the said Advance Authorization. As a consequence of the above relief, the Petitioner seeks a direction to the Respondent No.2- Director General of Foreign Trade to accept the hard copy of the Petitioner's application made in pursuance of Merchandise Export from India Scheme (MEIS) for issuance of MEIS scrip for the exports made in 2015-16 and 2016-17 as the period to make on-line application has already expired.

(3.) Briefly, the facts leading to this petition are that on 6/11/2007, the Petitioner was granted the said Advance Authorization by the office of the Director General of Foreign Trade. This enabled the Petitioner to import goods to be used in discharge of export obligation. Amongst the imports made under the said Advance Authorization, the Petitioner also supplied goods to one M/s.Reliance Petroleum Limited which is located in SEZ. The supply of goods made to SEZ in terms of relevant Foreign Trade Policy of 2004-09 was considered to be a deemed export and treated as valid discharge of the export obligation under the Advance Authorization granted by the office of the Director General of Foreign Trade- Respondent Nos.1 to 4.