TaxTMI 
TaxTMI 
1989 (3) TMI 278
X X X X Extracts X X X X
X X X X Extracts X X X X
....octrine of promissory estoppel and the failure of the Government to show that the withholding of the concessions was in public interest, we are of the view that this appeal can be disposed of only on the first ground and it is not necessary to go into the second ground. 2. The admitted facts are that in exercise of the powers conferred under the Import and Export Trade Control Act, 1947 read with the provisions of the Import (Control) Order, 1955, the Central Government had issued public notices relating to the import policy as well as for promotion of exports. During the financial year ending March 31,1975 and until May 12,1975, twin benefits, namely cash assistance and replenishment licences were available for export of various goods. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of 60,000 units of electrical contacts. This contract was registered on May 2,1975 and the shipment was completed on July 16,1975. In respect of this export, the respondents were entitled to the replenishment licence of the value of Rs. 3,99,659.48 and cash assistance to the tune of Rs. 2,49,787.70. 5. The respondents filed claims in respect of both these shipments with the Joint Chief Controller of Imports and Exports between July, 1975 and December, 1975. In the meanwhile on May 12,1975 the Central Government had issued a public notice pertaining to the exports of electrical contacts which provided that for the purpose of calculating the REP benefits, the Licensing Authority should exclude the value of silver from the F.O.B. value of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the electrical contacts were made of silver or silver alloy/copper containing less than 50% of silver, the Government had with effect from May 12,1975 changed the method of calculating the said benefit and in view of the change in the method of calculation, the respondents could not claim the twin benefits on the basis of the earlier method of calculating them. He submitted that the Government had to change the method of calculation, because it was noticed that in the name of the said electrical contacts, what was in fact being exported was silver and the export of silver was detrimental, to the economy of the country. He also submitted that in fact even the respondents had in terms admitted that the silver content of the exported electrica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e product was both unintelligible and unreasonable. The respondents had pointed out this fact to the authorities and had objected to the production of any such certificate and they were justified in doing so. If, therefore, there was nothing before the authorities to show that the exported product had more than 50% silver-content, the appellants could not have denied the twin benefits to the respondents. 8. Mr. Sringarpure's contention that the Government had not changed its earlier policy but had only changed the method of calculating the basis of the benefits, is still less acceptable. When by the new policy of May 12,1975, the Government directed the licensing authorities to exclude from the F.O.B. value of the exported product the va....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... v. State of Mysore) and A.I.R. 1973 S.C. 106 (Bennett Coleman and Co. Ltd. & Ors. v. Union of India). In the first case, the question that fell for consideration was whether the terms on which the Government had granted land for cultivation could be changed after the earlier tenure was over. Observing in that case that the tenure on the basis of which the earlier cultivators were given land had expired and the Government had proposed a new tenure, the Court held that the Government had such power. We fail to understand how this case can help the appellants since this was not a case where the terms of the tenure were sought to be changed before the expiry of the tenure granted earlier. In the latter case one of the questions that fell for c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....umar v. State of Haryana, A.I.R. I980 S.C. 1285. That decision itself was in conflict with the earlier decision of the Supreme Court in M/s. Motilal Padampet Sugar Mills Co. Ltd. v. The State of Uttar Pradesh & Ors; A.I.R. 1979 S.C. 621. The conflict in the two decisions was ultimately resolved by the Supreme Court in its decision in Union of India v. Godfrey Philips India Limited, reported in 1985 (22) E.L.T. 306 (S.C.) = A.I.R. 1986 S.C. 806. The view expressed in this case was reiterated in two later decisions of the Supreme Court in A.I.R. 1957S.C. 142 (Shri Bakul Oil Industries v. State of Gujarat and 1987 (27) E.L.T. 594 (S.C.) = A.I.R. 1987 S.C. 590 (Pournami Oil Mills v. State of Kerala). It is, therefore, clear from this latest law....