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4. Having heard the respective submissions of the learned Counsels I am to examine as to whether the existence of alternative remedy is a bar in entertaining the writ petition. While doing so, I am to examine whether 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 Director General of Foreign Trade whose decision thereon shall be final and binding."

5. In my careful examination of the aforesaid clause it appears that the aforesaid clause will be applicable only in case where there is any question 'or doubt in respect of interpretation of any provision contained in the Policy or regarding the classification of any item in the book titled ITC(HS) Classification of Export and Import items. Having regard to the subject matter of the writ petition and having noted the title of DEPB rates I am of the view that there is no room or scope for any doubt or dispute where any interpretation is required. Therefore, I hold that the aforesaid clause is not an alternative remedy atleast in this case. Even assuming that the aforesaid clause comes to be an alternative remedy then in this case theory of alternative remedy will not be applicable in view of the fact that the writ petition was admitted by this court without any reservation. Therefore, alternative remedy would not be applicable in this case. Moreover, by this writ petition the legality and validity as well as the authority of the Deputy Director has been challenged in issuance of the aforesaid impugned clarificatory circular. Therefore, I am unable to persuade myself to accept the argument of Mr. Basu that the writ petition should not be entertained.