TaxTMI 
TaxTMI 
2003 (1) TMI 331
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....ort indulged in by M/s. Best Fabrics. Hence this appeal. 2. The events that had taken place are set out in the form of List of dates below to enable better appreciation of the facts - Sl. No. Date Event 1. 29-1-93 M/s. Best Fabrics makes an application for issue of an advance licence. In the Annexure to the application, the item to be imported is indicated as 'cotton fabrics of all types' and item to be exported as 'cotton men's ensembles (shirts and shorts). 2. 12-2-93 M/s. Best Fabrics requests for amending the description of the items to be imported as 'man-made fabrics of all types'. 3. 15-2-93 M/s. Best Fabrics requests for a further amendment in their application. 4. 17-2-93 The appellant puts up a note in the fil....
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....he recommendation dated 22-2-93 of the Textile Commissioner and requests the Joint Controller to approve the issue of the licence based on such recommendation and then place the same before the ZALC on 19-3-93 for ratification. No orders are passed on the request made by the company for the amendment of the input from 'cotton fabrics' to 'man-made fabrics'. 12. 22-3-93 M/s. Best Fabrics requests for increase in CIF value consequent to the increase in the realisation rates. The company also indicates that though the approved consumption for the men's ensembles is 2.62 metres in 114 cm width, they require 2.06 metres of 145 cm width to have a uniform lay cutting. In the annexure to this letter, the company indicates the item to be imported....
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....4-93 The Textile Commissioner recommends that the licence may read instead of "cotton fabrics of 44 inches width" as "cotton fabrics of 145 cms. width". 19. 4-5-93 The successor to the appellant refers to amendment suggested by the Textile Commissioner and requests for orders as to whether the description and the quantity needs to be changed in the licence that has already been typed and is on record. 20. 5-5-93 The amendment is carried out to the licence only with reference to the dimensions with no change in the description. 21. 16-6-93 The DEEC certificate is issued and in the list of materials to be imported the description as indicated in the proforma licence viz., '(man-made) cotton fabrics of 145 cms. width' is retained. 2....
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....on of the imported goods from 'cotton fabrics' to 'man-made fabrics' and that they be directed to submit various evidences in this regard. It was the appellant herein who had suggested that if the authorities approve, the case can be placed before the Zonal Advance Licensing Committee (ZALC for short) for a decision. Thereafter it was the decision of the Deputy Director General, Foreign Trade (DDGFT for short), the supervising officer of the appellant herein that licence had to be issued based on the Textile Commissioner's recommendation, before placing the case before the ZALC on 19-3-93; this decision resulted in the preparation of the licence indicating the item to be imported as 'man-made (cotton fabrics).' It was therefore, the decisio....