TaxTMI 
TaxTMI 
2009 (5) TMI 953
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....l Commission if claimed by the respondent. d) Any other and further orders may also be passed by Hon‟ble Court in the facts and circumstances of the case to meet the ends of justice." 2. As far as prayer (c) is concerned, the said prayer cannot be granted by this Court under Article 226 of the Constitution of India unless the petitioner specifically challenges and questions the Order dated 26th September, 1993 passed by the National Commission. The petitioner had approached the National Commission under the Consumer Protection Act making claim of Rs. 1.27 crores on various accounts. The National Commission rejected the said claim Petition on the ground that the petitioner was not "consumer" as the respondent therein were not providing any services for consideration and there was no deficiency in service on the part of the Controller of Exports and Imports. It was also noticed that the petitioner had filed appeals against rejection of the claims for grant of licences. In these circumstances, cost of Rs. 10,000/- was imposed on the petitioner. I do not think this is a fit case in which the Court should interfere and grant any relief to the petitioner in respect of prayer ....
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....8(1). x x x x x (2) Application will be considered subject to the following conditions :- (a) The annual average f.o.b. value of exports in the prescribed base period of Select Products, should not be less than Rs. three crores of those of Non-Select Products Rs. seven crores. (b) The prescribed minimum set down above shall be only Rs. 75 lakhs and Rs. 3 crores respectively in case of Small Scale Unit holding permanent registration Certificate issued before 1st April of the licensing year by the sponsoring authority concerned as given in Appendix V-A of the Hand Book. Atleast 50% of own export should be direct export of its own manufacture. Import & Export Policy April 1988 - March 1991 165(1). x x x x x x 212 (1) xxxxxxxxx (2) The eligibility will be considered subject to the following conditions:- (a) The annual average NFE earnings in the prescribed base period should not be less than Rs. 2 crores in the case of (d) In determining the eligibility of the applicant, the „NFE earnings‟ from the export of the products manufactured by Small Scale and Cottage Sector Industries will be reckoned at twice the actu....
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....sis the petitioner fulfilled the requisite norms of average turnover in the base period. 10. Prayers (a) and (b) as quoted above are inter-related. The petitioner seeks issue of Writ of Mandamus to the respondent-Union of India to disburse/pay 45% premium in lieu of replenishment licences and release of Cash Compensatory Support (CCS, for short) benefits against export documents. Petitioner has also claimed compensation/damages for non-release of incentives in terms of EXIM Policy. 11. Replenishment licences, CCS, Additional CCS or CCS under SPS Scheme are payable as per the relevant EXIM Policy and as per other policies/guidelines prevalent from time to time. In para 7(b) of the Writ Petition, the petitioner has mentioned 36 applications made by them for issue of replenishment licences. The petitioner has, however, admitted that they had received 20 licences against the said 36 applications. The respondents in the counter affidavit have stated that in respect of some applications, licences have been issued, albeit for a lower amount, in some cases applications have been rejected due to non-removal of deficiencies, in others requisite licences were not collected by surrenderi....
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....y him for CCS benefits under the normal scheme and 3 applications for Additional CCS and 37 applications for CCS under SPS Scheme. A general statement has been made in the Writ Petition challenging Orders passed by the authorities rejecting the claim of the petitioner for CCS, which read as under :- "The respondent has not disbursed inspite of writing numerous letters and has been intentionally and deliberately delaying the disbursement though it has been issuing the cheques everyday to other exporters. The respondent rejected the C.C.S Claims with appeal clause in some cases on flimsy grounds for which appeals were filed since long, no hearing granted and claims have not been paid. The petitioners are entitled to claim hard earned C.C.S incentives which are reimbursement of the indirect taxes Collected by the respondent on the raw material used in the export of garments. It has no right to withhold the claim of C.C.S made on the basis of export. The respondent issued tokens towards receipt of C.C.S Claims without mentioning the amount or any reference of our claim on the token. Photocopies of the circulars of the respondent dt. 05-09-08, 08-06-90 & 12-06-90 and the tokens....