SCA/5074/1996 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 5074 of 1996 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA Sd/- HONOURABLE MR.JUSTICE Z.K.SAIYED Sd/- ===================================================== 1 Whether Reporters of Local Papers may be allowed to see the judgment ? NO 2 To be referred to the Reporter or not ? NO 3 Whether their Lordships wish to see the fair copy of the judgment ?NO 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? NO 5 Whether it is to be circulated to the civil judge ? NO ===================================================== INDIAN RAYON AND INDUSTRIES LTD & 1 - Petitioner(s) Versus COMMISSIONER OF CUSTOMS & 3 - Respondent(s) ===================================================== Appearance : MR MIHIR H JOSHI for Petitioner(s) RULE SERVED BY DS for Respondent(s) : 1 - 4. MR HRIDAY BUCH FOR MR AH DESAI for Respondent(s) : 1, ===================================================== SCA/5074/1996 2/3 JUDGMENT CORAM : HONOURABLE MR.JUSTICE D.A.MEHTA and HONOURABLE MR.JUSTICE Z.K.SAIYED Date : 06/05/2008 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE D.A.MEHTA) 1 This petition challenges action of the respondent authorities who are exercising powers under the Customs Act, 1962, whereby the entitlements of the value based advances licences granted to the petitioners by the Directorate General of Foreign Trade under the Export Import policy 1992-97 have been refixed and the clearances restricted on the basis of such refixed value, on the ground that such powers are not available with the customs authorities and the powers, if any, are available only with the Directorate General of Foreign Trade. 2 It is an accepted position that the licences granted to the petitioners were dated 26.02.1996 and 07.03.1996 with a tenure of 12 months from the date of issue which has admittedly expired during pendency of the present proceedings. SCA/5074/1996 3/3 JUDGMENT 3 Learned Advocate for the petitioners states that the subject licences were suspended on 07.10.1996 against which appropriate appellate proceedings have been initiated by the petitioners and the learned Advocate as of date has no instructions as to the status of those proceedings. 4 In the circumstances, it is apparent that even otherwise the tenure of the licences has expired and the outcome of the proceedings challenging the suspension thereof are not known viz. whether those proceedings have been culminated or otherwise. Hence, it is left open to the petitioners to pursue their remedy in the event the licences have been restored, regularised or extended. 5 The petition is accordingly disposed of without entering into the merits of the controversy between the parties. Rule discharged with no order as to costs. Sd/- (D.A.Mehta, J.) Sd/- (Z.K. Saiyed, J.) M.M.BHATT