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Showing contexts for: HS classification in Shri M.K. Jain And Anr. vs Union Of India (Uoi) And Anr. on 16 September, 2002Matching Fragments
14. For the sake of convenience, before going further into this aspect, the plea raised by the petitioners that the impugned notices/orders are bad on account of the absence of requisite notification in terms of Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 having not been issued, is taken up for consideration. The respondents acknowledge that if there is any amendment of the Import Export Policy that has to be brought about in terms of Section 5 of the Foreign Trade (Development and Regulation) Act, 1992. The case of the respondents is that the impugned notices do not constitute any amendment of the Import and Export policy. The amendments relate to changes in the garment policy and that too on its procedural aspect. Reference is drawn to Para 4.11 of the Export and Import policy, which empowers the Director General of Foreign Trade, to specify the procedure to be followed by an exporter or importer or any licensing department etc. for the purposes of implementing the provisions of the Act. The said procedures are included in the Hand Book (Volume I), Hand Book (Volume II and in ITC (HS). These can be brought about by the publication of a public notice. The amendment in the said procedure is also permitted in like manner that would be by a public notice in contra-distinction to the requirement of a gazette notification. The Import and Export Policy had been notified in terms of Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 on 31st March, 1997. The Director General of Foreign Trade in pursuance to the provisions of Para 4.11, notifying the compilations known as Handbook or Procedures Volume I, Handbook of Procedures, Volume II and ITC (HS) classifications of Export and Import items. Schedule II appendix I of the ITC (HC classifications) of Export and Import items in Para 9 clearly provides for export of certain textile products of cotton, wool and man made fibres and blankets, which are subject matter of trade between India and Canada or EEC Norway or the USa, as the case may be. The said exports are made subject to the conditions notified by the Government from time to time. This notification, it is the respondents case, has been validly, as required, made by a public notice. In the notification to the Garment & Knitwear Export Entitlement (Quota) Policy 2002-2004, it is stated as under:
"Pursuant to the provisions contained in item No. 8 of Appendix I Schedule II of ITS (HS classifications) of Export and Import published under the Export and import policy in respect of export of ready-made garments and knit-wares to the USA, Canada and European world, the policy for allotment of entitlement (hereinafter referred to the allotment policy) for the years 2000-2004, especially as hereinafter detailed."
The Union of India in its affidavit has also supported the above position.
15. From the foregoing it would be seen that while any amendment to the Import and Export policy has to be brought by a gazette notification, there is no such requirement for garment policy as is there is Section 5 as well as Para 1.3 for the Import Export policy. The requirement of Gazette notifications is neither there in the Handbook of Procedures nor in Para 4.11 of the policy and item No. 8 appendix 1 of the Schedule 2 of ITC (1 HS). Thus, there is no mandate of the statute for having the amendment in garment policy being brought about by a gazette notification. I find the aforesaid reasons correct. The amendments in the procedural aspect of the garment policy as are sought to be done by issuance of public notice, cannot be equated with the amendments of the Import and Export Policy under Section 5, which can only be done by resorting to publication in gazette notification. Reference may usefully be made to the decision of the Division Bench in CWP No. 4713/1995 in All India Garments Non Quota Manufacturers Association and Ors. v. Union of India and Ors. The challenge in this respect of the petitioner, therefore, fails.