TaxTMI 
TaxTMI 
2001 (1) TMI 733
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....under the Companies Act having their office at Chowgule House, Mormugao Harbour, Goa. They are engaged in export of processed iron ore and are a recognised Trading House. 3. The petitioner filed an application for issue of additional licence for the licensing year AM 92 based on the export made during the preceding year AM 91 in respect of an item appearing in Appendix 12 of the Policy during AM 91. The export being processed iron ore. The claim of the petitioners was rejected on the ground that they were not entitled for the licence in question. The petitioners preferred second appeal but the same was also rejected on the ground that application for additional licence was time barred, the same having been filed after prescribed date,....
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....d of delay in making the application for the said benefit. 7. Regarding the objection of the respondents that the application for additional licence or for 20% benefit was time barred, we find that this point was not open for the second appellate authority because while remanding the matter this Court had in its Order dated 13th September, 1995 in Writ Petition No. 269 of 1993 observed as under :- "Hence in the present case the Appellate Authority could not have rejected the application of the petitioner on the ground of limitation summarily. Even if it is barred by limitation, he could have considered granting of additional licence subject to 10% cut as mentioned above. Therefore, the impugned Order under which the application has b....
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....cy in 92-93 by Public Notice dated 29th February 1992. Counsel for the respondents relied upon the Judgment of the Supreme Court in Anant B. Timbodia v. Union of India and Others, reported in [1993 (63) E.L.T. 401 (S.C.) = A.I.R. 1992 S.C. 1272], where the question in controversy was as under :- "Whether the Cloves imported by the appellant fall within Item 169 in List 8 of Appendix 6 or fall within Paragraph 167 of Chapter XIII of the Import and Export Policy April, 1990 - March, 1993." 10. Even after going through this Judgment we are unable to find as to how it supports the objections raised by the respondents. To the contrary this case supports, though indirectly, the case of the appellants that the Policy that was in force in 91....