Page 107 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] MPD INDUSTRIES PVT. LTD. v. UNION OF INDIA 641

munication/orders/minutes of meetings, rejecting the application
for condonation of the procedural lapse of non-generation and filing
of Bills of Export against the supply of goods to SEZ Unit and after
going into the question of legality and propriety thereof, be pleased
to quash and set aside the orders/communication passed/issued by
the Policy Relaxation Committee of the DGFT and direct the Re-
spondents to waive the requirement of preparation/filing of Bills of
Export for discharge of export obligation against each of the Ad-
vance Authorization;
(iii) That this Hon’ble Court be pleased to issue a Writ of Mandamus or
any other appropriate Writ, order or directing ordering and direct-
ing the Respondents by themselves, their subordinate servants and
agents to relax the requirement of filing the Bills of Export for dis-
charge of exports obligation against each of the Advance Authoriza-
tions;
(iv) for costs of this Petition;
(v) for such further and other reliefs as the nature and circumstances of
the case may require.
9. Shri Prasanna Prasad, Learned Counsel appearing for the respond-
ents has argued before this Court that the petitioner/Company has imported raw
material (duty free) and as stated by the petitioners after manufacturing of
goods, the goods were exported by supplying them to the importer located at
Special Economic Zone, Dahej, Gujarat and at no point of time Bill of Export was
submitted by the petitioner as required under the statute, and therefore, the peti-
tioner/Company does not have any other choice except to pay customs duty +
applicable interest.
He has further stated that the petitioner/Company has stated in the writ
petition that the Company has received purchase order from M/s. DIC Fine
Chemical Private Limited, a SEZ Unit situated in Gujarat, for supply of Soya
Long Oil Alkyd Resin falling under Tariff Item No. 3907 50 00 of the Schedule II
to CETA, 1985 and based upon the purchase order received for supply of the
aforesaid goods to SEZ Unit, which is treated at par with export, the petitioner
has applied to the Director General of Foreign Trade for issuance of Advance
Licences/Authorizations and five Advance Authorizations were issued by the
Officer of the Joint Director General of Foreign Trade, Bhopal/Indore in the year
2013.
He has further stated that the petitioner has imported the specified
goods/raw material permitted under the aforesaid Advance Authorizations re-
quired of manufacturing of the said Soya Long Oil Alkyd Resin to be supplied to
SEZ Unit and after completion of export against Advance Authorization, the pe-
titioners were required to get the same discharged/closed by submitting relevant
documents such as proof of export, which means a “Bill of Export”. The petition-
er, at no point of time, has submitted the Bill of Export, and therefore, the Direc-
tor General of Foreign Trade was justified in sending letter and instructing the
petitioners to regularize the licence by paying all customs duties + applicable
interest.
He has further stated that as per the statutory provisions, the petitioners
were required to submit proof of export to SEZ Unit and proof of export is Form
No. 98-VI of Customs Manual. He has also stated as per Section 30(3) of the SEZ
Rules, Bill of Export is a mandatory requirement and no claim for export can be
EXCISE LAW TIMES  1st June 2020  107