2018 (10) TMI 1769

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....emption to specified capital goods imported from various ports across the Country. The petitioner is engaged in the manufacture of precision steel tubes, steel trips, bi-cycles, motor vehicle parts, automotive and industrial chains etc., in their various factories located across the country. For the purpose of manufacturing the said products, the writ petitioner is engaged in the business of importing capital goods. Admittedly, the petitioner is importing goods from ICD, Arakkonam wherein the storage point is available. The learned counsel appearing for the petitioner states that Status Holder Incentive Scheme implemented by the Government of India states the names of the Ports in Clause 5 of the notification dated 14.09.2009. 3. The grie....

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....hat the permission will be given on case to case basis which will be followed prospectively. The case of the writ petitioner will not cover imports in respect of the 5 import transactions done prior to the concession extended. Challenging the said order, present writ petition has been filed. 5. The learned counsel appearing for the petitioner urged this Court by stating that the non-inclusion of the name of the port at ICD Arakkonam was an omission on the part of the Government of India and no reason has been furnished for the non-inclusion of the ICD, Arakkonam in the list of ports. Other ICDs' were incorporated in the scheme, while so, the ICD, Arakkonam, alone, has not been incorporated in the scheme. Therefore, the inference has t....

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....post permission also. Therefore, the case of the writ petitioner ought to have been considered for the purpose of granting permission in respect of the five import transactions. In other words, the permission includes the grant of post permission also. Thus, the Commissioner is competent to consider the case of the writ petitioner for the purpose of extending the benefit of the scheme in respect of the their import transactions done by the writ petitioner as per their own representations. 8. However, the learned Standing Counsel appearing on behalf of the respondents is unable to provide convincing reasons for non-inclusion of the ICD, Arakkonam. Counter is also silent in this regard. In the event of exclusion of a particular port or ICD,....