Page 170 - ELT_15th July 2020_Vol 373_Part 2

152 EXCISE LAW TIMES [ Vol. 373

of like nature quashing the Impugned Public Notice dated 26-9-2019
issued by the Respondent No. 1 and the Impugned Deficiency Let-
ter dated 1-11-2019 with respect to Application No. 05/27/040/
00082/AM20, dated 24-6-2019 and dated 1-11-2011 with respect to
Application No. 05/27/040/00172/AM20, dated 18-9-2019;
(b) that this Hon’ble Court be pleased to issue a Writ of mandamus, or a
Writ in the nature of mandamus, or any other appropriate Writ, Or-
der or directions directing the Respondents to consider and process
the Advance Authorisation Application No. 05/27/040/00082/
AM20, dated 24-6-2019, dated 1-11-2011 with respect to Application
No. 05/27/040/00172/AM20, dated 18-9-2019;
(c) for such further and other reliefs, including costs of this Petition, as
this Hon’ble Court may deem fit and proper in the nature and cir-
cumstances of the case.”
2. The Petitioner is an incorporated Company engaged in diverse busi-
nesses including the manufacture and export of Gold Jewellery and Gold Medal-
lions, for which, the Petitioner regularly imports Gold bars.
3. The Petitioner vide its application dated 24th June, 2019 had sought
for Advance Authorization under Para 4.37 of the Foreign Trade Policy (2015-
2020) (hereinafter referred to as, “FTP”) seeking for import of Gold Bars worth
over Rs. 944 crores and export of Gold Medallions & Coins worth over Rs. 958
crores.
4. The Directorate General of Foreign Trade (hereinafter the “DGFT”)
issued a deficiency letter pertaining to the aforesaid application on 25th June,
2019, which the Petitioner replied to, vide letter dated 25th June, 2019.
5. Another deficiency letter was issued by DGFT on 15th July, 2019 di-
recting the Petitioner to clarify if the Petitioner had achieved the prescribed value
addition, in response to which the Petitioner sent a clarificatory letter dated 18th
July, 2019.
6. On 18th September, 2019, the Petitioner preferred another applica-
tion for Advance Authorization for the import of Gold Bars to the value of over
Rs. 2663 crores and export of Jewellery/Articles manufactured by fully mecha-
nized process worth over Rs. 2716 crores.
7. Thereafter, DGFT, vide the impugned Public Notice dated 26th Sep-
tember, 2019, disallowed the issue of Advance Authorization for two export
items namely “Gold Medallions and Coins” or “Any Jewellery manufactured by
fully mechanized process”.
8. In light of the impugned Public Notice, the Petitioner addressed a
letter dated 30th September, 2019, to DGFT requesting a refund of the Applica-
tion money. Vide a letter dated 1st October, 2019, DGFT issued a deficiency letter
in regard to the aforesaid application dated 18th September, 2019, which stated
the Petitioner’s application could not be considered in light of the impugned
Public Notice.
9. The Petitioner, in its reply dated 10th October, 2019 to the aforesaid
deficiency letter, disputed the application of the Impugned Public Notice to the
Petitioner’s Application referring to Para 1.05 of the FTP, wherein it has been so
provided that the application would be processed in light of the prevalent rules
and procedures. Moreover, it was pointed out that the Application should have
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