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642 EXCISE LAW TIMES [ Vol. 372
accepted in absence of proper authorization, and therefore, letters were issued to
the petitioner/Company, which are impugned in the respect writ petition.
10. Heard Learned Counsel for the parties at length and perused the
record.
11. In the present case, the facts reveal that the petitioners have re-
ceived purchase order from M/s. DIC Fine Chemical Private Limited, a SEZ Unit
situated in Gujarat and based upon the purchase order, the petitioner applied to
the Director General of Foreign Trade for issuance of Advance Licenc-
es/Authorizations. Advance Authorizations were issued by the Officer of Joint
Director General of Foreign Trade, Bhopal in the year 2012-13 and the petitioners,
as stated by them, imported the specified goods/raw material permitted under
the Advance Authorization required for manufacture of said Soya Long Oil Al-
kyd Rein to be supplied to SEZ Unit.
12. As per the export import policy, the petitioners were under an obli-
gation to comply with the provision of Foreign Trade Procedure Handbook Pro-
viso 4.25, which provides that authorization holder shall furnish prescribed doc-
uments in ANF-4F (Aayat Niryat Form) in support of fulfilment of EO and as per
the conditions, which are reflected for physical export i.e. Bill of Export, is to be
submitted. Relevant extracts of the Foreign Trade Procedure Handbook reads as
under :-
Advance Authorisa- 4.24A Exporters eligible for such Authorisations
tion Annual Re- shall file an for application in ANF 4A to
quirement RA concerned. All provisions as to Ad-
vance Authorisation given above would
apply except the following :
(i) RA while issuing Authorisation shall
mention technical characteristics quality
and specifications in respect of such in-
puts :-
Alloy steel including stainless steel, copper
alloy, synthetic rubber, bearings, solvents,
perfumes/ essential oils/aromatics chemi-
cals, surfactants, relevant fabrics and mar-
ble.
(ii) Authorisation holder shall have flexi-
bility to export any product falling under
export product group using duty exempted
material.
(iii) Within eligible entitlement, an ex-
porter may apply for one or more than one
authorisations in a licensing year, subject to
condition that against one port of registra-
tion only one authorisation can be issued
for same product group. One time en-
hancement/reduction of the authorisation
shall be available in terms of paragraph
4.21 above.
(iv) On completion of EO against one or
more authorisations, all issued in same
licensing year, entitlement of an exporter
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