VENKATESWARA STAINLESS STEEL WIRE INDUSTRIES HYDERABAD Vs. CHIEF CONTROLLER OF IMPORTS AND EXPORTS NEW DELHI

JUDGEMENT

(1.) These three writs appeals arise out of a common order in W. P. Nos. 2423, 2424 and 3418 of 1975 made by our learned brother Kondaiah, J. dismissing the same as not competent and not maintainable. The parties are common in all these Writ Appeals as well as the Writ Petitions, and common questions do arise for consideration out of the same. The same may be disposed of by a common judgment,

(2.) The prime point that arises in these writ appeals, is whether the appellant a-he is a manufacturer of automobile ancillaries, is entitled to import Heat Resistant Steel hereinafter referred to HRS, based on the actual consumption.

(3.) The appellant-petitioner, who is common to all these three Writ Appeals, is a Small Scale Industrial Unit owned by a registered partnership known as Keshavji Ravji & Co., Madras whose principal business is Imports and Exports, with its Head Office at Madras. The petitioner is a manufacturer, inter alia, of automobile ancillaries. For that purpose of manufacturing its products the petitioner requires imported stainless steel sheets, strips and circles and also imported H R S. The petitioner, who had applied for import licence for unporting stainless steel raw material after duly complying with all the formalities like Essentially Certificate from the Director of Industries, Hyderabad enabling it to apply for a licence to import H R S for the manufacture of automobile ancillaries, obtained import licence dated 20/03/1968. On the basis of the Essentially Certificate recommending for the grant of an import licence for H R S, the Deputy Assistant Iron and Steel Controller, Madras, made an endorsement on 24-9-1968 by way of an enclosure to the import licence authorizing the petitioner to import H R S for the end use automobile parts. This licence is said to constitute an Actual Users Licence. From 1/04/1968, the Import Trade Policy made a provision for the grant of import licence for the category of actual user to the extent of 75% of the value of exports of aluminum circles. The Head Office of the petitioner-firm exported several Lakhs worth of aluminum circles during the years 1968 to 1970. The rules provided that either the exporter or any nominee would be entitled to such an import licence. called "Replenishment Licence under the Registered Exporters Policy, provided the person who desired to get the import licence must have been holder of an actual users licence in respect of the commodity which he wished to import. There was no restriction on the commodity which the actual user wished to import. The Head Office at Madras nominated the petitioner as the person entitled to the R.E. P. licence for the exports made by it. The commodity for which the nomination made was HRS in respect of which the petitioner was already an actual user under the enclosure dated 24-9-1968 to the import licence dated 20-3-1968. In pursuance of this nomination, the petitioner was being granted from 4-12-1968 actual user licences under the Registered Exporters Policy Scheme for the various periods for which exports of aluminium circles were made by the Head Office. Under these licences,the petitioner was importing and consuming HRS in the manufacture of its products.