2026 (9) TMI 1053

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.... in the abovementioned case prays this Hon'ble Court to: (a) Quash order passed by the Additional Director General of Foreign Trade, Bengaluru dated 18.06.2018 (Annexure-E & F) and another order dated 28.06.2018 by issuing a writ in the nature of Certiorari; (b) Quash order dated 09.10.2018 in Case No.49, F.No.01/60/162/478/AM19/PRC, PRC Meeting No.18/ AM19 (Annexure-J) passed by second respondent in the case of petitioner i.e., M/s K.K.NAG PRIVATE LIMITED, Bengaluru by issuing a writ in the nature of Certiorari; (c) Issue a writ in the nature of mandamus by directing the respondents to condone/dispense with production of bill of export and close the advance authorisations bearing No.0710106618 dated 03.09.201....

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....erly considering the documents so produced, respondent No.1 proceeded to reject the claim of the petitioner vide order dated 28.06.2018, principally on the ground that the petitioner had failed to produce the requisite 'Bill of Export'. 5. Aggrieved by the said order, the petitioner thereafter approached the Director General of Foreign Trade - respondent No.2, by filing an application seeking condonation of the delay/non-furnishing of the 'Bill of Export', which came to be registered as Case No.29. The petitioner contends that respondent No.2, without properly appreciating the material placed on record, affirmed the decision of respondent No.1 and rejected the claim of the petitioner. It is these orders which are called in question in th....

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....charge of export obligation, notwithstanding the subsequent Circulars dated 07.06.2022 and 03.06.2024 permitting furnishing of corroborative evidence in lieu thereof?" Finding on point for consideration: 10. The controversy lies within a narrow compass. The claim of the petitioner came to be rejected essentially on the ground that the requisite 'Bill of Export' had not been produced. The petitioner has, however, placed reliance on the subsequent Circulars dated 07.06.2022 and 03.06.2024 issued by the Ministry of Commerce and Industry. These Circulars contemplate furnishing of specified corroborative evidence in cases where supplies are made to SEZ units and the exporter is unable to furnish the 'Bill of Export'. 11. The Circulars, ....

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....he merits of the petitioner's claim or on the sufficiency or otherwise of the documents relied upon by the petitioner. All such questions are left open for consideration by the competent authority. 15. For the foregoing reasons, this Court proceeds to pass the following: ORDER i) The writ petition is allowed in part. ii) The orders dated 18.06.2018 and 28.06.2018 passed by the Additional Director General of Foreign Trade, Bengaluru - respondent No.1, produced as Annexures-E and F, respectively, are hereby set aside. iii) The matter is remitted to respondent No.1 for fresh consideration. iv) Respondent No.1 shall reconsider the claim of the petitioner bearing in mind the Circulars dated 07.06.2022 an....