2015 (9) TMI 165

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.... of which reads as under:" CASE NO. C2 M/s. Welspun Corp Ltd. Meeting No. 02/81 E. No.01/81/162/28/AM13/DESII Dated 24.04.2012 Clarification sought by M/s. Welspun Corpn Ltd. regarding impost of Alloy/Nonalloy steel against export of SAW pipe   Decision: NC decided to clarify the above matter as per written comments of DHPP vide U. O. dated 02.05.2012 as under: For the purpose of redemption of 52 Advance Authorizations as under, import of Alloy or NonAlloy HR Coils/Plates is permitted provided that E. O. has been fulfilled by the firm by export of pipes made out of the same grade of steel. There shall be no change in the norms of consumption of steel coils/plates." 5 The decision of the Norms Committee giv....

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.... Advance Authorizations in the light of the decision dated 2 May 2012 of the Norms Committee is sufficient to show total arbitrariness and non-application of mind on the part of the Additional DGFT in passing the impugned order. 7 Our attention is further invited to the communication dated 4 October 2013 from the Assistant DGFT to the petitioner wherein the Assistant DGFT states as under:" .............. These advance authorizations figure in the list of 52 advance authorizations mentioned in the said decision of the Norms Committee. On examination of the shipping bills furnished by you, it has been found that the duty exempt material utilized in the manufacture of export product is "Non Alloy HR Coils/Plates" whereas the findin....