Page 172 - ELT_15th July 2020_Vol 373_Part 2

154 EXCISE LAW TIMES [ Vol. 373

26th September, 2019, it has been contended that Petitioner’s application would
not be subject to the impugned Public Notice.
18. Per Contra, it is the contention of the Ld. Counsel for the Respond-
ent that vide the Public Notice, DGFT has only amended the procedure followed
under the FTP for grant of Advance Authorization using its powers under Para
1.03 of the FTP and export, in general, of Gold Medallions has not been disal-
lowed. Moreover, it has been contended that the time-limit as provided for, in
the FTP is only indicative in nature. It has been averred that the Petitioner’s Ap-
plication for Advance Authorization was transferred by the Field office of DGFT
to its Headquarters since it was known that some deliberations regarding the
export of Gold Medallions were ongoing. It has been argued by the Ld. Counsel
for the Respondent that merely making the Application for the Advance Author-
ization does not entitle the Petitioner to claim Advance Authorization.
19. The Foreign Trade (Development & Regulation) Act, 1992, under
Section 5 empowers the Central Government to formulate, announce and amend
the Foreign Trade Policy by way of notification in the Official Gazette. Moreover,
Section 6 of the Act provides for the appointment of the Director General & his
functions and it reads as under :-
“6. Appointment of Director General and his functions. - (1) The Cen-
tral Government may appoint any person to be the Director General of For-
eign Trade for the purposes of this Act.
(2) The Director General shall advise the Central Government in the for-
mulation of the foreign trade policy and shall be responsible for carrying
out that policy.
(3) The Central Government may, by Order published in the Official Gazette, di-
rect that any power exercisable by it under this Act (other than the powers under
sections 3, 5, 15, 16 and 19) may also be exercised, in such cases and subject
to such conditions, by the Director General or such other officer subordi-
nate to the Director General, as may be specified in the Order.”
(emphasis supplied)
20. Vide its powers under Section 5 of the FTDR Act, 1992, the Central
Government notified the Foreign Trade Policy, 2015-2020 which came into effect
on 5th December, 2017.
21. In the “Scheme for Exports and Imports for Gems & Jewellery” un-
der Chapter-4 of the Foreign Trade Policy 2015-2020, the Central Government,
vide Para 4.31, has provided for duty free import [excluding Integrated Tax and
Compensation Cess leviable under Section 3(7) and 3(9) of Customs Tariff Act] of
input for manufacturing export product.
22. Furthermore, vide Para 4.32 of the Policy, the Items of Export for
which the duty free import of input would be available is provided and the rele-
vant portion reads as under :-
“4.32 Items of Export. -
Following items, if exported, would be eligible :
(i) Gold jewellery, including partly processed jewellery and ar-
ticles including medallions and coins (excluding legal tender
coins), whether plain or studded, containing gold of 8 carats and
above up to a maximum limit of 22 carats;...”
23. The Schemes, so provided by the Central Government are listed in
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