Page 169 - ELT_15th July 2020_Vol 373_Part 2

2020 ] M.D. OVERSEAS LIMITED v. UNION OF INDIA 151

2020 (373) E.L.T. 151 (Del.)
IN THE HIGH COURT OF DELHI
D.N. Patel, CJ. and C. Hari Shankar, J.
M.D. OVERSEAS LIMITED
Versus
UNION OF INDIA
W.P. (C) No. 12197 of 2019 and C.M. No. 49871 of 2019 (Stay), decided
on 11-2-2020
EXIM - Advance authorization for gold - “Gold jewellery” mentioned
as items of Export for which duty free import of input would be available and
for which Central Government provided for Advance Authorization for Pre-
cious Metals as listed in para 4.33 of Foreign Trade Policy, 2015-20 - DGFT only
empowered to notify Handbook of Procedures for the purposes of laying
down the procedures to be followed by exporter or the importer vide para 1.03
ibid. - Categorisation or recategorization cannot be done by the policy circulars
but to be undertaken by specific amendment to Foreign Trade Policy under
Section 5 of Foreign Trade (Development & Regulation) Act, 1992 - Conse-
quently, powers exercised by DGFT while issuing the impugned DGFT Public
Notice No. 35/2015-20, dated 26-9-2019 which puts restrictions upon issuance of
advance authorisation for Gold Medallions and Coins is beyond the power,
jurisdiction and authority of DGFT. [paras 21, 22, 23, 24, 25, 27, 30]
Petition allowed
CASES CITED
Atul Commodities (P) Ltd. v. Commissioner — 2009 (235) E.L.T. 385 (S.C.) — Relied on ............ [Para 28]
Commissioner v. M.P.V. And Engg. Industries — 2003 (153) E.L.T. 485 (S.C.) — Referred ......... [Para 17]
Deepak Enterprises v. Union of India — 2018 (360) E.L.T. 905 (Del.) — Referred .......................... [Para 14]
Director General of Foreign Trade v. Kanak Exports
— 2015 (326) E.L.T. 26 (S.C.) — Relied on ........................................................................... [Paras 14, 26]
K.G. Denim Limited v. C.B.E. & C. — 2018 (361) E.L.T. 521 (Mad.) — Referred ............................ [Para 15]
Malik Tanning Industries v. Union of India — 2015 (320) E.L.T. 508 (Del.) — Referred ............... [Para 16]
Union of India v. Indian Exporters Grievance Forum
— 2013 (290) E.L.T. 481 (Del.) — Relied on ................................................................... [Paras 29, 30, 31]
DEPARTMENTAL CLARIFICATIONS CITED
D.G.F.T. Public Notice No. 35/2015-20, dated 26-9-2019 .................................... [Paras 7, 11, 25, 27, 30, 32]
REPRESENTED BY : S/Shri Tarun Gulati, Sr. Advocate with Kishore Ku-
na, Pratush Chaudhary and Vikrant A. Maheshwari,
Advocates, for the Petitioner.
S/Shri Anurag Ahluwalia, CGSC with Abhigyan
Siddhant and Shaurya Jain Advocates along with
Rakesh Sharma, FDTO, DGFT, for the Respondent.
[Judgment (Oral)]. - This Writ Petition has been preferred by the Peti-
tioner-M.D. Overseas Limited, through its General Manager-Trade & Finance,
Mr. Amit Mittal for the following prayers :-
“(a) that this Hon’ble Court be pleased to issue a writ, order or direc-
tions in the nature of certiorari or any other writ, order or direction

EXCISE LAW TIMES  15th July 2020  169