2022 (7) TMI 723

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....e petitioner. (2) The petitioner Company which is a producer of electrical goods is also an Exporter of electrical equipments. The Government of India had evolved a scheme for encouraging exports. The scheme provided for issuance of a DFCE Certificate if an exporter shows an incremental growth on the quantum of exports year on year. As per the scheme, if the exporter shows increase over and above 25% in the value of the goods exported, he would be entitled to concession in import duty for the value of 10% of the increase alone. For eg., if an exporter achieves a growth of about Rs.5 Crores over the previous year's exports, he would be entitled to a duty concession of a value of Rs.50 Lakhs for which he can import goods worth Rs.50 la....

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....h an opportunity of personal hearing was granted, the impugned order does not reflect as to how and in what manner the public notice No.69/2004-09 dated 07.04.2005 is not applicable to the petitioner and in what way still the petitioner has to satisfy the recognition for the base year. Therefore, the impugned order is passed without sufficient reasons calling for interference of this Court. This court is of the view that the matter should be remanded back for fresh consideration by the respondent duly taking note of the amendment and also after affording an opportunity of personal hearing. 7.Accordingly, the writ petition is allowed and the impugned order dated 27.02.2012 passed by the respondent is set aside. The matter is remande....

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....hich have been evidently overlooked by the authorities while deciding the claim of the petitioner, according to the learned counsel for the petitioner. (8) Mr.V.Chandrasekaran, learned Senior Panel Counsel for the Union of India would submit that the amendment does not alter the requirement of the applicant being a status holder as on 31.03.2003. According to him, only those who are recognized as status holders for the period from 01.04.2002 to 31.03.2003 would qualify to obtain DFCE Certificate. In the counter also, the same plea is raised. (9) I am unable to concur with the submissions of the learned counsel for the respondents. If the interpretation that is sought to be made on the amendment is accepted, the whole amendment would b....