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Delhi High Court

M/S Bhole Baba Dairy Industries Ltd. vs Union Of India And Ors. on 5 July, 2011

Author: Manmohan Singh

Bench: Manmohan Singh, Suresh Kait

*      IN THE HIGH COURT OF DELHI AT NEW DELHI


%                    Judgment delivered on:         5th July, 2011


              C.M. No. 8010/2011 in WP(C) 3839/2011

M/S BHOLE BABA DAIRY INDUSTRIES LTD. ..... Petitioner
                  Through : Mr. Maninder Singh, Sr. Adv.
                            with Mr. J.S. Bakshi and Mr.
                            Amitesh Singh, Advs.

                     versus

UNION OF INDIA AND ORS.                             ..... Respondents
                  Through :             Mr. Nitish Gupta and
                                        Mr. Ravinder Aggarwal, CGSC
                                        for respondent No.1 and 2
                                        Mr. Mukesh Anand and
                                        Mr. Shailesh Tiwari, Advs. for
                                        respondent No.3


CORAM:-
HON'BLE MR JUSTICE MANMOHAN SINGH
HON'BLE MR JUSTICE SURESH KAIT

     1.   Whether Reporters of local papers may be allowed to
          see the judgment ?                                  Yes
     2.   To be referred to the Reporter or not ?                    Yes

     3.   Whether the judgment should be reported in Digest ? Yes

MANMOHAN SINGH, J

1.            The petitioner has filed the present writ petition under

Article 226 and 227 of the Constitution of India thereby amongst

others challenging the Notification No. 23 (RE-2010)/2009-2014

dated 18.02.2010(ANN-P-I), Notification No. 25 (RE-2010)/2009-

C.M. No. 8010/2011 in WP(C) 3839/2011                     Page 1 of 23
 2014 dated 24.02.2011 (ANN-P-II), Notification No. 37 E (RE-

2010)/2009-2014 dated 24.03.2011 (ANN-P-III) and sought other

reliefs.

2.            The matter was listed first time before the court on

31.05.2011 when notice was issued. On oral request the prayer to

implead the Custom Authority was allowed.              The matter was

adjourned to 17.06.2011 before the Vacation Division Bench.         When

the matter was listed on 17.06.2011, time was granted to file the reply

to the Custom Authority who is the main contesting party.

3.         Learned counsel appearing on behalf of the petitioner has

made a statement before us that at this stage the petitioner is only

pressing the following relief made in CM. No. 8010/2011 which is

listed for disposal:

              To permit the petitioner to export 135 MT of casein

              lying at ICD Tuglkabad, New Delhi and 70 MT of casein

              lying in the godowns of the petitioner.        Further the

              petitioner be permitted to fulfill their total pending

              export orders of 560 MT of Casein as enumerated in

              ANN-P-XII.

4.            Both the parties were heard in the interim application

and orders were reserved on 27.06.2010.

5.            The brief facts of the case relevant for the disposal of the

C.M. No. 8010/2011 in WP(C) 3839/2011                     Page 2 of 23
 present writ petition are that the petitioner is a manufacturer of dairy

products having factory at Agra-Aligarh By-pass Road, Khaireshwar

Dham        (U.P.) which is duly registered with the Central Excise

Division-Aligarh (Lucknow Commissionrate) under Registration No.

AACCB2221MXM001.

6.             The petitioner is eligible for opting clearance of goods

for export and examination thereof at the factory itself in terms of

CBEC‟s Circular No. 60/2001-Cus dated 01.11.2001, being a Central

Excise registered manufacturer. It is the admitted position that the

petitioner had time to time applied and obtained the permission for

factory stuffing under Excise provision in terms of the aforesaid

Circular.

7.             The petitioner had time bound export contractual

obligations of 560 MT of casein prior to 18.02.2011, the details of the

order in respect of the same are:

                  (i)     P.O. No.0004916 dated 21.01.2011 quantity

                           153MT.

                  (ii) P.O. No.0004930 dated 07.02.2011 quantity

                           102MT.

                  (iii)    P.O. No.11563 dated 25.01.2011 quantity 51

                           MT.

                  (iv)     P.O. No.11566 dated 14.02.2011 quantity 102

C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 3 of 23
                         MT.

                 (v)    P.O. No.0004920 dated 24.01.2011 quantity

                        102MT.

                 (vi)   P.O. No.LE 110046 dated 02.02.2011 quantity

                        50MT.

8.            Consignment of 135 MT of casein was made ready for

export to the importers. The petitioner filed four shipping bills and

sought factory stuffing permission in respect of the same. In terms of

the factory stuffing permission the petitioner requisitioned seven

containers for stuffing of the consignments for exports at the

petitoner‟s permission and thereafter applied to the jurisdictional

Central Excise Officers for examination of the goods, stuffing thereof

in the containers, seeking of the containers and endorsement of the

ARE-1‟s.

9.            The excise officers examined the goods under four

shipping bills (in seven containers) on 16.02.2011, 16.02.2011,

16.02.2011 and 18.02.2011 and thereafter the same were removed

from the factory on the same very date and they were handed over at

ICD Tuglakabad on 17.02.2011 (at 06:07 am and 06:06 am in two

containers); 18.02.2011 (at 04.26 am and 04.26 am in two

containers); 17.02.2011 (at 07:23 am and 11:49 am in two

containers);19.02.2011 (at 2.47 am in one container).         A chart

C.M. No. 8010/2011 in WP(C) 3839/2011                  Page 4 of 23
 depicting the said movement of goods is already filed.

10.           In the meanwhile, three notifications were isued by

respondent No.2 i.e. Notification No.23(RE-2010)/2009-2014 dated

18.02.2011,     Notification    No.25   (RE-2010/2009-2014)         dated

24.02.2011,    Notification     No.37   E(RE-2010)/2009-2014        dated

24.03.2011 issued by the respondent No.2 purportedly in the exercise

of the powers conferred by the Section 5 of the Foreign Trade

(Development & Regulation) Act, 1992 whereby Director General of

Foreign Trade has prohibited the export of inter alia various milk and

milk products, including „casein‟ and „casein products‟, which the

petitioner was exporting.

11.           The containers of the goods arrived at ICD Tughlakabad

on various dates and the petitioner thereafter presented the Shipping

Bills to the adjudicating authority for formal „Let Export Order‟,

however, the adjudicating authority disallowed the exports on the

reason that the goods that the goods were presented for examination

before the Custom Officer on 21.02.2011. Therefore, it cannot be

permitted in terms of the said notification. Thereafter the petitioner

filed the appeal in the office of Commissioner of Customs (Appeals)

bearing No. CCA/ICD/207/2011.


12.           After hearing the parties on 27.04.2011, the said appeal

was allowed and the impugned order disallowing the export of the in

C.M. No. 8010/2011 in WP(C) 3839/2011                    Page 5 of 23
 goods was set aside. The Commissioner of Customs (Appeals) came

to the conclusion that the said order was not legal in view of the

notification No. 31/1997-Cus(NT) dated 07.07.1997 wherein it is

mentioned that all Supreintendents and Inspectors of Central Excise

Department in any place of India have been appointed as Officers of

Customs and therefoere presentation of goods for examination before

the jurisdictional Central Excise Officers for export is nothing but

presentation of goods for Customs examination for export in terms of

Para 9.12 of the Foreign Trade Policy and the stipulatinos of

Notification 37 (RE-2010)/2009-2014 dated 24.03.2011.            As the

goods were presented for examination before the said officers prior to

18.02.2011 the exports are not hit by the probhibition imposed under

the Notification 23(RE-2010)/2009-2014 dated 18.02.2011 as the

same are covered under transitional provision of the said notification.


13.           The operating part of order of Commissioner (Appeals)

dated 27.04.2011 reads as under:-


              "I find that in terms of Para 9.12 of the
              Handbook of procedures 2009-14, in
              change of policy provisions, the same shall
              not be applicable to the consignment
              already handed over to Customs for
              examination and subsequent exports upto
              public Notice/Notification date. The
              relevant provisions are as below:
                     "However, wherever procedural
              /policy    provisions have been modified
C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 6 of 23
               to    disadvantage of exporters, same shall
              not be applicable to consignment already
              handed over to Customs for examination
              and subsequent exports upto Public
              Notice/Notification date.
                    Similarly, in such cases where goods
              are handed over to         the      customs
              authorities before expiry of export
              obligation period but actual Exports take
              place after the expiry of the export
              obligation period, such exports shall be
              considered within export obligation period
              and taken towards fulfillment of export
              obligation."
                     I find that export goods can be stuffed
              in containers at the Port of Export as well
              as at the factory premises of a
              manufacturer.       The Appellant being a
              registered unit under the Central Excise
              registered       with     Registration    No.
              AACCB2221 MXM001 was permitted
              factory stuffing in terms of CBEC's circular
              No.60/2001 dated 01.11.2001. I also find
              that in terms of Notification 31/1997-
              Cus(NT)         dated      07.07.1997       all
              Superintendents and Inspectors of Central
              Excise Department in any place of India
              have been appointed as Officers of Customs
              and therefore presentation of goods for
              examination for export in terms of para 9.12
              of the Foreign Trade policy and the
              stipulations of Notification No.37 E(RE-
              2010)/2009-2014 dated 24.03.2011(ANN-P-
              III). As the goods were presented for
              examination before the said officers prior to
              18.02.2011, the exports are not hit by the
              prohibition imposed under Notification
              No.23        (RE-2010)/2009-2014        dated
              18.02.2010 (ANN-P-I) as the same are
              covered under transitional provision of the
              said notification.


C.M. No. 8010/2011 in WP(C) 3839/2011                     Page 7 of 23
                      In view of the above, the impugned
               order is not legal and is therefore set
               aside."
14.            Learned counsel appearing on behalf of respondent No.3

has informed the Court that the order dated 27.04.2011 has been

challenged by the respondent No.3 by filing an appeal on 23.06.2011

before the Custom Excise and Service Tax Tribunal, New Delhi.

Since the said appeal is yet to be listed and there is no stay of the

operation of the said order, thus, the order dated 27.04.2011 is

operational.


15.            The main concern of the petitioner at this stage is that the

petitioner has already suffered a demurrage to the tune of rupees

Twenty lacs, (now Twenty Seven lacs approximately) and the            same

is being continued to be levied at an    escalating rate.      Further the

product in question „casein‟ has no domestic market. It has a shelve

life of one year. The goods        in question were manufactured in

January-February 2011. Thus, the five months have passed. After

clearance the required shipping time to destination is one and a half

month and the importers also accept the product if approximate six

months of the shelve life of the products is remaining. As on date

five and a half months of shelve life of the product only remains.




C.M. No. 8010/2011 in WP(C) 3839/2011                       Page 8 of 23
 16.           The petitioner states that the effect of the impugned

notifications is that all the plant and machinery worth crores of rupees

is lying idle and the dues of the bank over Rs.150 Crores are

mounting and the Petitioner has the liability of paying the interests

and term loan repayment.            The Petitioner has given direct

employment to hundreds of skilled and unskilled workers,

professionals, technicians, scientists in the filed of Diary Science,

Nutrition, Veterinary, Food Technology, life sciences and research

professionals.

17            The petitioner imported machinery against the EPCG

license. As pr the terms of this license, import duty was partially

waived of against the guarantee given by the petitioner that they will

make exports to the tune of certain crores and as per the said license.

If the petitioner fails in discharging the said obligation,      then        the

petitioner shall have to pay the import duty that was waived on the

import of the machines along with interest.

18.           The petitioner submits that Commissioner of Customs

ICD Tuglakabad New Delhi has not till date, permitted the Petitioner

to export 135 MT of casen of the Petitioner, in spite of the clear

Orders dated 27.4.2011 passed by the Commissioner (Appeals) in the

Appeal filed by the Petitioner wherein he, inter alia, held that        the

petitioner was to be permitted to export Casen as the case of the

C.M. No. 8010/2011 in WP(C) 3839/2011                         Page 9 of 23
 Petitioner was      covered under       notification dated   24.03.2011.

Therefore, the petitioner had no alternative except to file the present

writ petition.

19.           It is also mentioned in the petition that the Additional

Commissioner Customs ICD Dadri NOIDA in the matter of another

exporter vide orders dated 04.05.2011 was pleased to permit the

export of the skimmed milk powder in respect of the goods as were

handed over to the Customs for export before the dead line i.e.,

18.02.2011 as per the notification dated 24.03.2011 and the

examination of the goods by the „Excise Officer‟ were taken to be

examination by the „Customs Officer‟.


20.           It is further stated by the petitioner that in the case of

M/s VRS Foods        Ltd., the department did not file any appeal against

the Orders dated 04.05.2011 of Addl. Commissioner Customs, ICD

Dadri ANN-P-XVI Page 122 and athe product which was factory

stuffed and examined by officers of the Central Excise was permitted

to be exported by the Custom Officials.

21.           Respondent No. 3 has filed reply affidavit of Sh.

Navraj Goel, Deputy Commissioner of Customs (Export) on

24.6.2011 who has stated in his affidavit that the petitioner export 135

MT of casein is hit by prohibition imposed under notification 23(RE-

2010)/2009-2012 dated 18.2.2011. In the affidavit it is not denied

C.M. No. 8010/2011 in WP(C) 3839/2011                    Page 10 of 23
 that the petitioner filed four shipping bills for export of Acid Casein

at ICD, Tuglakabad which are on or before 18 th February, 2011.

However, the contention of the respondent No. 3 is that the date of

assessment of shipping bill and the date of production of cargo to

customs were subsequent to the date of notification as the cargo was

handed over to the customs for examination and export subsequent to

the said date. In nut shell, respondent No. 3 states that the goods

ought to have handed over to the customs on or before 18 th February,

2011 for examination of export. Further contention of respondent No.

3 is that in case of factory stuffed cargo, where goods are examined in

the factory in the presence of jurisdiction Central Excise Officers, the

goods are not produced to Customs at the ICD/Port. Hence, it was

not permissible to permit export of impugned goods due to

prohibition in the notification.


22.           Other submission of learned counsel for respondent No.

3 is that since the appeal has been filed by the respondents against the

order dated 27th April, 2011 therefore the issue in question is now

sub-judice and no order can be passed in the present writ petition,

however, some directions may be issued to the CESTAT for early

disposal of the appeal filed by respondent No. 3.


23.           Now the question before this Court is as to whether the

exports are hit by prohibition imposed under notification dated 18th
C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 11 of 23
 February, 2011 or some are covered under transitional provision of

the notification and in terms of notification 31/1997-Cus(NT) dated

7th July, 1997 wherein the Superintendents and Inspectors of Central

Excise Department in any place of India have been appointed as

Officers of Customs and therefore the presentation of goods for

examination before the jurisdictional Central Excise Officers for

export is nothing but presentation of goods for Customs examination

for export.


24.           The notification No. 31/97-Cus.(N.T.), dated 7th July,

1997 reads as under:-


              "Appointment      of     Appraisers,     Examiners,
              Superintendents, Inspectors, Preventive Officers,
              Women Searchers, Ministerial Officers and Class
              IV officers in the Customs Department in any
              place in India. Officers of DRI, Narcotics Control
              Bureau and EIB appointed as "Officers of
              Customs". - In exercise of the powers conferred
              by sub-section (1) of section 4 of the Customs Act,
              1962 (52 of 1962) and in supersession of the
              notification of the Government of India in the
              Ministry of Finance (Department of Revenue) No.
              38/63-Customs, dated 1st February, 1963 the
              Central Government hereby appoints the following
              persons to be the Officers of Customs, namely:-

              1. Appraisers,      Examiners,   Superintendent
                 Customs (Preventive), Preventive Officers ,
                 Women Searchers, Ministerial Officers and
                 Class IV Officers in the Customs Department
                 in any place in India.

C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 12 of 23
               2. Superintendents, Inspectors, Women Searchers,
                 Ministerial staff and Class IV staff of Central
                 Excise Department, who are for the time being
                 posted to a Customs port, Customs airport,
                 Land-Customs station, Coastal por, Customs
                 preventive post, Customs Intelligence post or a
                 Customs warehouse.

              3. Superintendents, and Inspectors of Central
                 Excise Department in any place in India.

              4. All Officers of the Directorate of Revenue
                 Intelligence.

              5. All Officers of the Narcotics Control Bureau.

              6. All Intelligence Officers of the Central
                 Economic Intelligence Bureau."

25.           The learned counsel for respondent No. 3 has not

shown/produced any other contrary notification other than the

notification dated 7th July, 1997 referred by the learned counsel for

the petitioner wherein        it is clearly   mentioned that all the

Superintendents and Inspectors of Central Excise Department in any

place of India have been appointed as Officers of Customs.


26.           In the present case it is not disputed fact that the

petitioner is eligible for opting clearance of goods for exports and

examination thereof at the factory itself in terms of CBEC‟s Circular

No. 60/2001-Cus dated 01.11.2001 and the exports are permissible

for dairy products manufactured by the petitioner till 18.02.2011. The

respondent No.3 has also not disputed the fact that the petitioner


C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 13 of 23
 sought stuffing permission in respect of the same. The Circular No.

60 dated 1st November, 2001 referred by the petitioner reads as

under:-


              "CIRCULAR       NO.           60    DATED
               st
              1 November 2001

              I am directed to refer to Board‟s instructions
              issued vide telex/ letter F.No. 434/47/95-
              Cus.IV, dated 9.10.95 and Circular No.
              90/98-Cus. dated 8/12/98 regarding factory
              stuffing on containers with export cargo.
              The said instructions provide detailed
              guidelines for factory stuffing of container.
              It has been brought to the notice of the
              Board by the trade that exporters are
              required to obtain permission for factory
              stuffing from Customs every six months. It
              has been suggested that the Customs should
              do away with the practice of six monthly
              permission for factory stuffing and this
              should be made one time permission.

              2.    The matter has been examined by the
              Board. It has been decided to discontinue
              the practice of renewal of permission for
              factory stuffing every six months. The
              permission for factory stuffing shall be
              granted on one time basis and exporters
              shall not be required to come to Customs
              every six months for renewal of the same.
              However, in case something adverse is
              noticed against the exporter, the Customs
              may withdraw the permission.

              3.   These instructions may be brought to
              the notice of all concerned by way of


C.M. No. 8010/2011 in WP(C) 3839/2011                    Page 14 of 23
               issuance of suitable Public Notice/ Standing
              Order.

              4. Difficulties, if any, in implementation
              of these instructions, may be brought to the
              notice of the Board. Kindly acknowledge
              receipt of this circular.

              G. Circular No. 20/2010-Customs

                     F. No.450/ 98 /2010-Cus.IV
                         Government of India
                          Ministry of Finance
                       Department of Revenue
                  Central Board of Excise & Customs
                                 North Block, New Delhi
                                           22nd July, 2010
              To
              All Chief Commissioners of Customs /
              Customs (Prev.).
              All Chief Commissioners of Customs &
              Central Excise.
              All Commissioners of Customs / Customs
              (Prev.).
              All Commissioners of Customs (Appeals).
              All Commissioners of Customs & Central
              Excise.
              All Commissioners of Customs & Central
              Excise (Appeals).

              Subject: Provision of single factory
              stuffing permission valid for all Customs
              Houses - regarding.

              Sir/ Madam,

              I am directed to invite your attention
              to Board's    instructions  issued   vide
              telex/letter F.No.434/47/95-Cus.IV, dated
              9.10.95, Circular No. 90/98-Cus dated
              8/12/98 and Circular No. 60/2001-CUS
C.M. No. 8010/2011 in WP(C) 3839/2011                  Page 15 of 23
               dated 1st November, 2001           regarding
              Permission for factory stuffing.

              2.      The Task Force of the Department
              of Commerce to reduce transaction cost
              involved in exports has recommended the
              grant of a single factory stuffing permission
              valid for all the customs stations instead of
              customs station wise permission. This
              recommendation has been accepted by the
              Government.

              3.      Accordingly, it has been decided by
              the Board to provide for the grant of a
              single factory stuffing permission valid for
              all the customs stations instead of customs
              station wise permission. The facility will be
              subject to the following safeguards:

              (i)     The exporter may be asked to
              furnish to customs a list of customs stations
              from where he intends to export his goods.

              (ii)     The customs house granting the
              factory stuffing permission should maintain
              a proper register to keep a track-record of
              such permissions, and also create a unique
              serial number for each of such permissions.

              (iii)     The customs house granting the
              factory stuffing permission should circulate
              the permission to all customs houses
              concerned. The communication should
              clearly indicate the name and contact
              details of the Preventive Officer/Inspector
              and Superintendent concerned of the
              customs house granting the permission as
              well as those of the Central Excise Range
              concerned to facilitate real time
              verifications, if required.

C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 16 of 23
               (iv)     In case, something adverse is
              noticed against the exporter, the customs
              station concerned shall promptly intimate
              the customs house which has granted the
              permission, which will, in turn, withdraw
              the permission, and inform to all customs
              houses concerned.

               4.      Board‟s   earlier   instructions
              /circulars stand modified to the extent
              mentioned above.

              5.     These instructions may be brought
              to the notice of all concerned by way of
              issuance of suitable Public Notice /
              Standing Order.

              6.     Difficulties,  if     any,     in
              implementation of the Circular may be
              brought immediately to the notice of the
              Board.


                                          Yours sincerely,
                                           (Navraj Goyal)
                               Under Secretary (Customs)"


27.           In case we see the entire matter on merit, it is obvious

that   in fact, the petitioner has filed the present petition for

compliance of the said order dated 27.04.2011 passed by the

Commissioner of Customs (Appeals).          It is not denied by        the

respondent No.3 that on the date of filing of the petition, the

petitioner has incurred demurrage of Rs. 20 lac and the amount of

demurrage against the petitioner are continuing every day.             The

petitioner‟s case is that the notification dated 18.02.2011 was issued
C.M. No. 8010/2011 in WP(C) 3839/2011                  Page 17 of 23
 without any intimation/notice whatsoever given by the respondents to

the petitioner or any concerned parties though many courts have time

and again held that legitimate expectations but a fact of the Rule of

Law and Administrative action must be in conformity with the

Legitimate Expectation of persons. The petitioner says that in view

thereof, the respondents have no power to take away any vested

rights with retrospective effect.


28.    The respondent No.3 has not disputed the fact that the Excise

Officers examined the goods under four shipping bills (in seven

containers) on 16.02.2011, 16.02.2011, 16.02.2011 and 18.02.2011

and thereafter the same were removed from the factory on the same

very date and they were handed over at ICD Tuglakabad on

17.02.2011 (at 06:07 am and 06:06 am in two containers); 18.02.2011

(at 04.26 am and 04.26 am in two containers); 17.02.2011 (at 07:23

am and 11:49 am in two containers);19.02.2011 (at 2.47 am in one

container).      The defendant No.3 has also not denied that the

containers of the goods arrived at ICD Tughlakabad on various dates

and the petitioner thereafter presented the Shipping Bills to the

adjudicating authority for formal „Let Export Order‟.


              There is a force in the submission of the petitioner that

the petitioner has completed all the formalities for exportable goods

under the compliance of notification dated 07.07.1997 which provides
C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 18 of 23
 that all Superintendents and Inspectors of Central Excise Department

in any place of India have been appointed as Officers of Customs.


29.           In terms of para 9.12 of Handbook procedures 2009-14,

which provides that in case of change of policy provisions, the same

shall not be applicable to the consignment already handed over to

Customs for examination and subsequent exports up to Public

Notice/Notification date. The relevant provisions are as below:


              "However, wherever Procedural/Policy
              provisions have been modified to
              disadvantage of exporters, same shall not be
              applicable to consignments already handed
              over to Customs for examination and
              subsequent      exports     upto      Public
              Notice/Notification date.
              Similarly, in such cases where goods are
              handed over to the customs authorities
              before expiry of export obligation period
              but actual Exports take place after expiry of
              the export obligation period, such exports
              shall be considered within export obligation
              period and taken towards fulfilment of
              export obligation."
              The grievance of the petitioner is that the respondent

No.3 has not informed the concerned parties about the notification

dated 18.02.2011otherwise there was no occasion on the part of the

petitioner not to comply any other formality, if left and is required by

the custom authorities.




C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 19 of 23
 30.    After having considered the above, we feel that in case there is

any procedural delay, the petitioner cannot be blamed as the petitioner

has completed the formalities in terms of notification dated

07.07.1987. Therefore, it is apparent on the face of it that the exports

are not hit by the provision imposed under the notification dated

18.02.2011.


31.           It is not understood why the respondent No.3 has not

challenged the order dated 27.04.2011 promptly if respondents were

serious about the said order, rather the appeal was filed after filing

the present writ petition by that time the petitioner had to incur

demurrages of Rs. 20 lac on the date of filing.


32.           In similar situations in the case of M/s VRS Foods

(supra) orders were passed by Additional Commissioner, ICD on 4 th

May, 2011 and in the said case the goods were examined by the

Central Excise Officer under their supervision for container No.

SGCU 2458144 & TGHU 0144617 and brought in the customs area

on 18.02.2011 (but after office hours) already had been examined by

the Central Excise Officer on 18.02.2011.


33.           The respondents have banned the export casein which is

made from less than 0.25% of the total milk production in the country

as per the case of the petitioner while it is an admitted position that


C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 20 of 23
 the respondents have not banned the export of the other milk products

like cheese, ghee, butter etc.


34.           In the present case, in case the export of Casein and

Casein products of the petitioner are not allowed, it will cause

irreparable loss and injury to the petitioner as the said goods cannot

be re-used. It is also a fact that there is no loss of custom duty as

admitted by the respondent No.3.           Therefore, the balance of

conveyance even otherwise lies in favour of the petitioner and against

the respondents. The Division Bench judgment of Bombay High

Court titled Parag Milk and Milk Products Ltd. v. Union of India

dated 16th August, 2007 has allowed the export in similar situation.

Para 10 of the judgment reads as under:-


              "10. The above principles, if applied to the
              present case, would show that the doctrine of
              legitimate expectancy, and for limited extent of
              constructive promissory estoppel, would have
              some application. The petitioner has invested huge
              amount to establish a plant and export facilities of
              international standards. The declared policy was to
              operate during the period of 2004 to 2009.
              Prospective application of the ban is not in
              question before us. On various grounds the same
              could even be justified. However,if the concluded
              contracts, which have been acted upon between the
              parties partially prior to the cut off date are not
              fulfilled, it would, to a great extent, amount to
              disturbing the settled things. Such an approach
              would be greatly unacceptable in view of the fact
              that the respondent themselves had reserved the
C.M. No. 8010/2011 in WP(C) 3839/2011                   Page 21 of 23
               right to examine on case to case basis the existing
              export obligations. Nowhere in the order, and for
              that matter even in the counter affidavit, it is stated
              what would be the existing export obligation and
              under what circumstances the benefit of the
              decision could be given to the affected parties.
              Public interest is a term of wide connotation and it
              has to be considered keeping in view the facts and
              circumstances of each case. The Authorities
              concerned while passing the order dated 30th
              April, 2007 had ignored these aspects of the matter
              while it has taken into consideration what is not on
              record. There is nothing even on the court file to
              show as to what is intended by existing export
              obligation, simplicity except obligation in relation
              to free trade items. We may also notice that on
              20th April, 2007 some discussion had taken place
              between the Director General of Foreign Trade,
              Ministry of Commerce and the petitioner. Vide
              their letter of the same date they had stated that as
              per the discussions the petitioner may be allowed
              to export 5000 M.T. Skimmed Milk Powder
              against existing contractual obligations. Thus the
              petitioner was even willing to restrict its trade to
              export of 5000 M.T. The impugned order does not
              even touch this aspect of the matter in its proper
              perspective."

35.           From the above discussion, we          allow the      interim

application filed by the petitioner. We direct the respondents to

allow the petitioner to export the goods in question in terms of the

prayer made in the application.




C.M. No. 8010/2011 in WP(C) 3839/2011                      Page 22 of 23
 WP(C) 3839/2011


       Notice has already been issued in the writ petition.            The

respondent No.3 is granted four weeks time to file the counter

affidavit with advance copy to the learned counsel for the petitioner

who may file the rejoinder thereto within two weeks thereafter.


       List the matter before the Roster Bench on 26.08.2011.




                                          MANMOHAN SINGH, J.

SURESH KAIT, J. JULY 05, 2011 ns/ak/dp C.M. No. 8010/2011 in WP(C) 3839/2011 Page 23 of 23