TaxTMI 
TaxTMI 
1982 (11) TMI 170
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....r the year 1981-82 and the said policy laid down the provisions pertaining to registration of Export Houses. Paragraph 173 of the this Policy provides that the objective of the scheme of registration of Export House and the grant of special facilities to them is to strengthen their negotiating capacity in foreign trade and to build up a more enduring relationship between them and their support manufacturers. paragraph 183 of the Policy sets out the import facilities available to the Export Houses, which inter alia includes import replenishment (REP) licences and additional licences etc. Paragraph 174 of the Scheme provides the eligibility for the grant of Export House Certificates. It lays down that the eligibility shall be determined on th....
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....msp;         ...Rs. 10,97,973.06 1980-81                      ...Rs. 2,88,129.87 The application made by the petitioners was turned down by the Controller of Imports & Exports and the same was communicated to the petitioners by letter dated February 17, 1982, a copy of which is annexed as Exhibit `H' to the petition. The letter recites that the Controller was unable to accede to the request of the petitioners since there has been a steep fall in the exports from year to year during the base period. Certain correspondence passed between the petitioners and the respondents, wherein the petitioners ....
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....upport of the petition, submitted that the reason given by the Controller for rejecting the grant of Export House Certificate and contained in the letter dated February 17, 1982 is entirely misconceived. I find considerable merit in the submission of the learned Counsel. The only reason set out in the letter is that there has been a steep fall in the export from year to year during the base period. The f.o.b. value of exports for each of the three years has been set out hereinabove and it obviously shows that the value of export has fallen down from year to year. But in my judgment that would not make any difference to the claim of the petitioners for an Export House Certificate. I have set out hereinabove the three requisite conditions und....
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....the years of the base period. It is not permissible for the Controller to read something more in the scheme. The perusal of paragraph 5 of the return shows that it is the claim of the respondents that merely because the petitioners have technically fulfilled the requirements of annual export of ₹ 25 lakhs for the three years period that would not entitle the petitioners to the reliefs claimed. It is obvious that the persons enforcing the scheme have overlooked the conditions provided by the Scheme and have tried to import certain other considerations while considering the application for grant of certificate. 5. Shri Dhanuka invited my attention to the judgment of the Supreme Court reported in 1973 (3) S.C. Cases 489 (Ramana Day....