TaxTMI 
TaxTMI 
2001 (4) TMI 963
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....n terms of the export policy the petitioner exported 8 consignments of textile goods abroad and those goods are concerning woven materials. According to the petitioner they are entitled to get duty exemption (DEPB) credit as per notified rate as in Annexure-F to the writ petition. The applications were made for the exports which had taken place immediately after the aforesaid impugned circular being issued. Those applications were not processed in accordance with the previous notification wherein there is no mention of charging value cap for DEPB entitlement sofar as woven materials are concerned. The department concerned, however, insisted on complying with the aforesaid clarificatory circular which is under challenge and sought to impose ....
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....rcular. He has shown me an interim order passed by this Court in this matter on 6th April, 1999 whereby the petitioners were allowed to make the applications for taking duty exemption entitlement with a value cap of Rs. 200/- per piece even for woven gents jacket with or without lining without prejudice. According to Mr. Mehta in terms of the aforesaid interim order his client has already made this application and the same has been processed. He contends that if the writ petition succeeds then the aforesaid interim order will not have any binding effects and his application for the duty exemption entitlement should be granted without value cap of Rs. 200/- per piece in case of woven materials also. 2. Mr. Basu, learned Senior Advocate co....
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....r Clause 4.13 as mentioned in Export and Import Policy is really an alternative remedy or not. So I appropriately reproduce the aforesaid clause : "If any question or doubt arises in respect of the interpretation of any provision contained in this Policy, or regarding the classification of any item in the book titled "ITC (HS) Classifications of Export and Imports items", the said question or doubt shall be referred to the Director General of Foreign Trade whose decision thereon shall be final and binding. If any question or doubt arises whether a licence has been issued in accordance with this Policy or if any question or doubt arises touching upon the scope and content of a licence, the same shall be referred to the Dire....
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....or without any application being made in general. By the EXIM Policy of the relevant years it has been declared in no uncertain terms that in order to get Duty Entitlement credit in DEPB scheme the exporter need not have to pay value cap in case of woven gents jackets with or without lining and this notification was issued in terms of the aforesaid Act by the appropriate authority. I do not find that the impugned circular has been notified in accordance with the provisions of Section 3 of the aforesaid Act also. 7. I am of the view that the effect of this impugned clarificatory circular is nothing short of amendment of the previous circular and such amendment can only be done in accordance with the provision of Section 5(3) of the afores....