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Issues: Whether domestic tariff area sales formed part of the licence granted to a 100% export oriented unit and whether the suspension of such sales could be made without complying with the statutory procedure, including notice and opportunity of hearing.
Analysis: The Export and Import Policy framed under the Foreign Trade (Development and Regulation) Act, 1992 treated the export oriented unit scheme as a composite arrangement covering import of duty-free goods, export obligations, and permitted domestic tariff area sales. The permission to make domestic tariff area sales was held to be one facet of the licence and not a separable privilege outside the statutory scheme. Once domestic tariff area sales were treated as part of the licence, any suspension of that facet had to conform to Section 9(4) of the Act and the Rules framed thereunder. The statutory scheme required recorded reasons and a reasonable opportunity of being heard before suspension. The impugned order was passed without affording such opportunity, and no proceeding for cancellation under the Rules had been initiated to justify the suspension.
Conclusion: The suspension of domestic tariff area sales was invalid and liable to be quashed because it was made without compliance with the mandatory statutory requirements.
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