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        Case ID :

        2023 (8) TMI 1416 - HC - Indian Laws

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        Petitioner Allowed to Reapply for Licence; DGFT to Consider Unique Circumstances and Fee Waiver Requests Independently. The court disposed of the petition by allowing the petitioner to submit a fresh application for revalidation/extension of their Advance Authorisation ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Petitioner Allowed to Reapply for Licence; DGFT to Consider Unique Circumstances and Fee Waiver Requests Independently.

                              The court disposed of the petition by allowing the petitioner to submit a fresh application for revalidation/extension of their Advance Authorisation Licence, which the DGFT will consider independently and according to the law. The DGFT was instructed to evaluate the unique circumstances, particularly the petitioner's claim of being hindered by the DRI, and to review any requests for a waiver or relaxation of the composition fee. Additionally, if a scheme for fee waiver was available during the pendency of the petition, the petitioner should receive its benefits. The freezing orders on the bank accounts were no longer in effect.




                              Issues involved:
                              The issues involved in this case are related to the freezing of bank accounts by the Directorate of Revenue Intelligence (DRI) and the revalidation/extension of an Advance Authorisation Licence by the Directorate General of Foreign Trade (DGFT).

                              Freezing of Bank Accounts:
                              The petitioner had requested a writ of Mandamus to defreeze their bank accounts with two banks. However, the court noted that the freezing orders were no longer in effect due to the passage of time. The DRI confirmed to the concerned bank that the accounts need not be frozen anymore.

                              Revalidation/Extension of Licence:
                              The petitioner sought direction for the DGFT to revalidate/extend their Advance Authorisation Licence without being influenced by the DRI's directions. The DGFT did not oppose this request and affirmed that no pending application regarding the licence was with them. The court allowed the petitioner to file a fresh application for revalidation/extension, which would be considered by the DGFT following the law and without influence from other departments.

                              Consideration of Peculiar Facts:
                              The court directed the DGFT to consider the peculiar facts of the case, where the petitioner claimed to have been hindered in meeting export obligations due to actions by the DRI. The DGFT was also instructed to review the petitioner's plea for waiver or relaxation of the composition fee.

                              Scheme for Fee Waiver:
                              Given the prolonged pendency of the petition since February 2021, the court ordered that if there was any scheme for waiver or relaxation of the composition fee available during this period, the petitioner should be granted the benefit of the same.

                              Conclusion:
                              The petition was disposed of with the petitioner being allowed to submit a fresh application for revalidation/extension of the licence, which would be considered by the DGFT independently. The DGFT was directed to assess the unique circumstances of the case and the petitioner's request for fee waiver, along with providing any applicable benefits available during the petition's pendency.
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                              ActsIncome Tax
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