TaxTMI 
TaxTMI 
TaxTMI 
2014 (9) TMI 439
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.... [2014 (305) E.L.T. 246 (All.)]. While dealing with the regulatory provisions contained in the Import Policy in relation to regulating the import of poppy seeds, this Court had dealt with the rules of the Central Bureau of Narcotics (CBN) as set out in the National Policy on Narcotic Drugs and Psychotropic Substances and the Manual. While interpreting the rules of CBN, this Court observed as follows :- "21. Consequently, both the Manual, to which a reference has been made above, and paragraph 17 of the National Policy must furnish useful guides to the Narcotics Commissioner for the discharge of his functions. Undoubtedly, neither the Manual nor the National Policy can override a document such as the Import Policy which has statutory f....
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....ent of Revenue for the registration of import contracts for import of poppy seeds into India. The Director General of Foreign Trade, the Central Board of Excise and Customs and the Narcotics Commissioner, Central Bureau of Narcotics were furnished time until 17 January 2014 to offer their comments on the draft guidelines. Subsequently, on 14 February 2014, guidelines have been issued by the Government of India, Ministry of Finance, Department of Revenue. The guidelines, insofar as is material, provide as follows :- "The competent authority has approved the following guidelines for registering of import contracts by the Narcotics Commissioner. (i) For the current financial year (2013-14), in which there are le....
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....rters, again on first come first served basis. (d) The Narcotics Commissioner will seek the country of origin certificate, even at the time of registering of import contracts." 3. This petition was filed on 25 February 2014. At that stage, it was the submission of the petitioner that he was unaware of the fact that the final guidelines have been issued by the Government of India, as noted above. The prayers in the petition are to the following effects :- "A. MANDAMUS, thereby commanding the respondents to ensure that the total import of white poppy seeds into India does not exceed the legitimate production or stocks available for exports, from the exporting countries; and B. Mandamus, thereby comma....
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....d hence, the circular was kept in abeyance on 20 January 2014. Now that the Government of India has issued binding guidelines to the Narcotics Commissioner of the CBN, the fourth respondent is under a mandate to comply with the terms of the said guidelines. 5. A grievance has been made on behalf of the petitioner that though the guidelines have been issued on 14 February 2014, no caps have been prescribed after ascertaining the production and stocks of the respective countries. 6. Since the guidelines have been issued just over a fortnight ago, we consider it appropriate not to find fault with the fourth respondent, but would expect that the fourth respondent shall perform its duties and obligations for the enforcement of the ob....