IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 5TH NOVEMBER 2009 / 14TH KARTHIKA 1931 WP(C).No. 30395 of 2007(R) -------------------------- PETITIONER(S): ---------------------- M/S.M FAR HOTELS LIMITED, M FAR HOTEL BUILDING, NH 47 BYE PASS KUNDANOOR JN.MARADU COCHIN, KERALA REP. BY M.M.ABDUL BASHEER, DIRECTOR. BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): ------------------------- 1. THE UNION OF INDIA REP. BY THE SECRETARY TO GOVERNMENT MINISTRY OF COMMERCE AND INDUSTRY, NEW DELHI. 2. THE DIRECTOR GENERAL OF FOREIGN TRADE H-WING, GATE 2 UDYOG BHAVAN, NEW DELHI-110011. 3. THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE CHITTOOR ROAD, ERNAKULAM COCHIN-11. 4. THE ASST. COMMISSIONER OF CUSTOMS AIR CARGO COMPLEX, COCHIN INTERNATIONA AIRPORT, NEDUMBASSERY. 5. THE ASST.COMMISSIONER OF CUSTOMS GROUP VII DEPARTMENT, CUSTOMS HOUSE W.ISLAND, COHIN. ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR SRI.TOJAN J.VATHIKULAM,SC,C.B. EXCISE FOR R THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.30395/07 APPENDIX PETITIONER'S EXHIBITS EXT.P1: TRUE COPY OF RELEVANT PORTION OF SFIS UNDER THE FTP. EXT.P2: TRUE COPY OF RELEVANT PORTIONOF EPCG SCHEME. EXT.P3: TRUE COPY OF NOTIFICATION NO.92/2004. EXT.P4: TRUE COPY OF LICENSE FORWARDING LETTER. EXT.P5: TRUE COPY OF LICENCE NO.1010022458. EXT.P5(a): TRUE COPY OF LICENSE NO.1010022459. EXT.P5(b): TRUE COPY OF LICENSE NO.1010022460 EXT.P5(c): TRUE COPY OF LICENSE NO.1010022461 EXT.P5(d): TRUE COPY OF LICENSE NO.1010022462 EXT.P6: TRUE COPY OF AUTHORISATION FORWARDING LETTER WITHLICENSE NO.1010025317. EXT.P7: TRUE COPY OF RELEVANT EXTRACT OF PARAGRAPHS 5.3 AND 5.4 OF THE FTP. EXT.P8: TRUE COPY OF NOTIFICATION NO.72/2007. EXT.P9: TRUE COPY OF BILL OF ENTRY NO.1386. EXT.P10: TRUE COPY OF BILL OF ENTRY NO.1599. EXT.P11: TRUE COPY OF BILL OF ENTRY NO.1626 EXT.P12: TRUE COPY OF BILL OF ENTRY NO.204413 EXT.P13: TRUE COPY OF BILL OF ENTRY NO.206489 EXT.P14: TRUE COPY OF BILL OF ENTRY NO.206575. EXT.P15: TRUE COPY OF INVOICE OF JARDINE ROCHE, UK. EXT.P16: TRUE COPY OF COUNTER FOIL OF CHALAN RELATING TO REMITTANCE OF CUSTOMS DUTY OF RS.5,53,357/-. EXT.P17: TRUE COPY OF POLICY CIRCULAR 15 EXT.P18: TRUE COPY OF POLICY CIRCULAR NO.16. //TRUE COPY// P.A. TO JUDGE Rp ANTONY DOMINIC, J. ================ W.P.(C) NO. 30395 OF 2007 (R) ===================== Dated this the 5th day of November, 2009 J U D G M E N T The claim in this writ petition is for duty credit. 2. Petitioner is a Company incorporated under the Companies Act, which has established a Hotel, which is approved by the Director of Tourism, Government of India. Goods were imported by the petitioner under Exts.P9 to P14 bills of entries and Ext.P15 invoice. In respect of the goods thus imported, duty credit claimed by the petitioner was declined and the petitioner got the goods released on furnishing bank guarantee. 3. During the pendency of this writ petition, the Director General of Foreign Trade has issued Exts.P17 and P18 clarifying the position, as a result of which, the petitioner is entitled to get duty credit in respect of the goods imported under Exts.P9 to P15 referred to above. In view of this clarification, the petitioner is also entitled to avail of the benefit of the duty credit certified under Exts.P5 to P5(d) and P6 licence as well. 4. In the light of Exts.P17 and P18 clarifications issued by the Director General of Foreign Trade, this writ petition is WPC 30395/07 :2 : disposed of clarifying that the petitioner will be entitled to duty credit for the goods imported under Exts.P9 to P15 ad the Bank guarantees furnished by the petitioner will be returned. It is also declared that the petitioner will be entitled to the benefit of the balance amount of duty credit certified under Exts.P5 to P5(d) and Ext.P6 licence as well. 5. True, the counsel for the department raised an objection that in the absence of a notification issued by the Customs as a consequence of Exts.P17 and P18, the benefit cannot be claimed at this stage. However, having regard to the fact that the Government of India have issued Exts.P17 and P18, I do not think it will be reasonable to require the petitioner to wait until any notification is issued by the Customs Department to get the benefit. Therefore, there is no substance in this objection. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE Rp