1993 (8) TMI 152

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.... J.]. - The petitioners are a partnership firm and were exporters of cotton readymade garments. The exporters of cotton readymade garments were entitled to cash assistance under the Export Assistance Scheme which was applicable from April 1978 fill-withdrawal with effect from January 1, 1979. The petitioners made exports between January 1, 1979 to March 31, 1979 in respect of the contracts whic....

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....Export to scrutinise the contracts entered into by the petitioners and recommend whether the contracts were concluded prior to January 1, 1979. The petitioners were called upon to furnish copies of applications, contracts, letters of credit and other relevant material. After scrutinizing the documents, the Joint Chief Controller informed the petitioners on August 6, 1984 that it is not possible to....

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....hief Controller felt that the original contract indicates that signature of the petitioner towards acceptance was appended only in the year 1984. The order of the Joint Chief Controller is under challenge. 3. Mr. Jhangiani, learned counsel appearing on behalf of the petitioners submitted that the order of the Joint Chief Controller is entirely perverse and unsustainable on undisputed facts. It ....

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....ar box for the buyer's signature the Manager of the petitioner firm had signed. Mr. Jhangiani submits and in our judgment with considerable merit, that there has been some confusion in putting the signature in the exact column provided in the contract, but that fact itself cannot lead to the conclusion that the contracts were concluded only in the year 1984. In our judgment, the order of the Joint....