2017 (2) TMI 931

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....iorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof to quash and set aside diverse communications, as more particularly set out in paragraph 11 hereinabove, issued by the Foreign Trade Development Officer for and on behalf of Respondent No.3 and the purported clarification of PIC in its Meeting held on 4.12.2012; (b) This Hon'ble Court be pleased to declare that: (I) the impugned clarification of the Policy Interpretation Committee in its Meeting No. 02/AM 13 held on 04.12.2012 is without jurisdiction, null and void and not binding on th....

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....der dispute, it supplied these goods to various licence holders who had obtained the invalidation letters from the Regional Office of the Director General of Foreign Trade without payment of CENVAT duty. The procedure is set out in paragraph 8 of the Petition and then it is submitted that there are various claims filed by the Petitioner of such supply against the invalidation letters. Then, the claim is that the actual duty involved in respect of the goods cleared against the invalidation letters, as aforesaid, as deemed export is more than all industry rate of duty drawback. Then, relying upon certain export import policies, it is submitted that the application for terminal excise duty refund and deemed export duty drawback for supply of D....

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....n letter-Annexure-A to the Writ Petition to submit that the same incorporates all the details including the nature of the goods. Once the import item to be supplied by the Indigenous producer contains description of the goods, then these goods are capital in nature and merely because there is a communication from the Deputy General Director of Foreign Trade the invalidation letters / licences cannot be cancelled. In fact they are not cancelled and reliance is placed on merely a communication recommending cancellation of the same. Therefore and coupled with the denial of the principles of natural justice, this Court should quash and set aside the impugned actions and issue the writ as prayed. 7 Mr. Jetly on the other hand has invited our at....