Karnataka High Court
M/S Oswal Alloys Pvt Ltd vs Union Of India on 13 January, 2023
Author: Jyoti Mulimani
Bench: Jyoti Mulimani
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 13TH DAY OF JANUARY, 2023
BEFORE
THE HON'BLE MS. JUSTICE JYOTI MULIMANI
WRIT PETITION No.12826 OF 2018 (GM-FE)
BETWEEN:
M/S OSWAL ALLOYS PVT. LTD.
"OSWAL'S", NO.1034, 3RD FLOOR
1ST MAIN RAOD, DR. RAJKUMAR ROAD
4TH BLOCK, RAJAJINAGAR
BENGALURU-560 010
REPRESENTED BY
MOHANLAL BHARATH KUMAR JAIN, DIRECTOR
S/O HIRACHAND MOHANLAL
AGED ABOUT 37 YEARS. ...PETITIONER
(BY SRI.CHIDANANDA URS B.G., ADVOCATE)
AND:
1. UNION OF INDIA
REPRESENTED BY ITS SECRETARY
MINISTRY OF INDUSTRY AND COMMERCE
NORTH BLOCK
NEW DELHI-110 001
REPRESENTED BY ITS SECRETARY.
2. THE DIRECTOR GENERAL OF FOREIGN TRADE
MINISTRY OF COMMERCE AND INDUSTRY
DIRECTORATE GENERAL OF FOREIGN TRADE
UDYOG BHAVAN
NEW DELHI-110 001
REPRESENTED BY ITS DIRECTOR GENERAL.
3. THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE
6TH FLOOR, C & E WING
2
KENDRIYA SADAN, KORAMANGALA
BENGALURU-560 034
REPRESENTED BY ITS
JOINT DIRECTOR GENERAL.
...RESPONDENTS
(BY DR.V.C.JAGANNATH, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
DIRECT THE RESPONDENT AUTHORITY TO ACCEPT THE
APPLICATION SEEKING GRANT OF DUTY CREDIT SCRIP FOR
RS.1,43,89,742.12/- IN ACCORDANCE WITH PARA 3.14.5(C) OF
FOREIGN TRADE POLICY 2009-14 AND PROCESS THE CLAIM IN
ACCORDANCE WITH LAW AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE
FOLLOWING:
ORDER
Sri.Chidananda Urs B.G., learned counsel for petitioner and Dr.V.C.Jagannath., learned counsel for respondents have appeared in person.
2. The facts in brief are stated as under:
The Government of India vide Notification No.3(RE- 2013)/2009-2014 dated:18.04.2013 amended the Foreign Trade Policy 2009-14 by inserting a new para 3.14.5 providing for a scheme called the Incremental Exports Incentivisation Scheme which benefits were to be given on annual basis for the exporter who had incremental 3 exports compared to previous year export turnover. The exporter is entitled for duty credit scrips at the rate of 2% on the incremental exports effected during current year compared to previous year. The policy at para 3.14.5 was amended by insertion of para 3.14.5(c) vide Notification No.43(RE-3013)2009/2014 which amendment provided benefits of Rs.1,00,00,000/- (Rupees One Crore only) immediately and stated that claims in excess of this value will be subjected to greater scrutiny by the Regional Authority.
Accordingly, an application was submitted by the petitioner before the third respondent in Ecom Ref.No.07/06/002/83100/0421/0906 dated:13.02.2015 in Form ANF 3F towards their entitlement of Duty Credit Scrips for Rs.2,43,89,742.12/- (Rupees Two Crore Forty Three Lakh Eighty Nine Thousand Seven Hundred and Forty Two and Twelve Paise only).
The third respondent based on the application filed by the petitioner issued an Authorization vide Authorization 4 No.0719006368 dated:08.05.2015 with the Duty Credit for Rs.1,00,00,000/- (Rupees One Crore only). The petitioner thereafter made a representation on 09.06.2017 before the third respondent for granting the additional amount of Rs.1,43,89,742.12/- (Rupees One Crore Forty Three Lakh Eighty Nine Thousand Seven Hundred and Forty Two and Twelve Paise only) towards their entitlement of Duty Credit Scrips based on the incremental exports effected by them. The respondent Authority has not considered the said representation so far.
Under these circumstances, the petitioner having left with no other alternative and efficacious remedy, has filed this Writ Petition under Articles 226 and 227 of the Constitution of India.
3. Learned counsel for petitioner and respondents have urged several contentions.
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4. Heard, the contentions urged on behalf of the respective parties and perused the Writ paper and also the Annexures with utmost care.
The principle ground on which the Writ of Mandamus is sought is that the petitioner has made a representation on 09.06.2017 for grant of the additional amount of Rs.1,43,89,742.12/- (Rupees One Crore Forty Three Lakh Eighty Nine Thousand Seven Hundred and Forty Two and Twelve Paise only) towards their entitlement for Duty Credit Scrips based on the incremental exports effected by them. The grievance of the petitioner is that the third respondent Authority has not considered their representation. Therefore, the petitioner has sought a direction to direct the Joint Director General of Foreign Trade - third respondent to consider the representation at the earliest and act in accordance with law.
Learned counsel for respondents 1 to 3 submits that appropriate order may be passed.
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It is averred that petitioner has made a representation on 09.06.2017 for grant of the additional amount of Rs.1,43,89,742.12/- (Rupees One Crore Forty Three Lakh Eighty Nine Thousand Seven Hundred and Forty Two and Twelve Paise only) towards their entitlement of Duty Credit Scrips based on the incremental exports effected by them. It's been six years, the representation has not been considered by the respondent Authority.
If the representation is submitted by the petitioner, the respondent Authority is directed to consider the same in accordance with law within three months from the date of receipt of the certified copy of this order.
Accordingly, the Writ Petition is allowed.
Sd/-
JUDGE TKN