Page 188 - ELT_15th July 2020_Vol 373_Part 2

170 EXCISE LAW TIMES [ Vol. 373

Foreign Trade and one representative of the Department of Reve-
nue. The country cap will be based upon the stock and production
of the poppy seeds as communicated by the Turkish Grain Board
(TMO) or Turkish Embassy in India. The other terms and condi-
tions are as under :
 Furthermore, under the revised public notice, the exporting
company in Turkey shall get the sales contract registered with
the TMO.
 Once such contract is registered with the TMO, the Indian im-
porter may approach the Respondent No. 2 for the registration
of sales contract by filing the application in the manner speci-
fied by the Respondent No. 2. However, if the importer has not
got registered his sales contract for the import of the poppy
seeds in the last three financial years, the verification of the
genuineness of existence of the importer shall be got done
through physical verification.
In case where the sales contract is found to be registered by the
TMO, the Respondent No. 2 shall grant provisional registration to
the importer.
 Each applicant was allowed to register the sales contracts for
the quantity applied for or 25 Mts whichever is less during the
particular crop year.
 Furthermore, the applicant importer on receiving the provi-
sional registration will be required to open an irrevocable letter
of credit in favour of the Turkish exporter or make an advance
payment to the extent of minimum 20% of the total contract
value of the quantity allowed to be registered in the provisional
registration.
However, as can be discern from the above-mentioned policy, the
method for selection of the applicants-importers is not provided
for. Therefore, the Respondent No. 2 can pick and choose the im-
porters as per their own whims and fancies. Furthermore, the ap-
plicants-importers who are importing for the first time are subject-
ed to physical verification as opposed to other applicants-
importers. Such a classification is unreasonable inasmuch as it has
no nexus with the object which is sought to be achieved by dis-
criminating first time importers with other importers.
27-6-2019 Petitioner negotiated with one “DERVISOGLU TARIM
URUNLERI” (“exporter”) for the import of the poppy seeds to In-
dia. That on 27-6-2019, the petitioner herein entered into a contract
for purchase of the poppy seeds of 90 Mts.
June-July, The exporter of the petitioner herein approached the Turkish
2019 Grain Board (TMO) to register their sales contract.
However, the TMO did not entertain the exporter of the petitioner
on the ground that the country cap has already exhausted.
28-8-2019 Since many other importers were facing a similar issue, a writ peti-
tion being the Writ Petition No. 7469 of 2019 came to be filed be-
fore the Hon’ble High Court of Bombay. The said writ petition was
rejected vide order dated 28-8-2019 and the policy dated 25-6-2019
was upheld, inter alia, on the ground that the Petitioners do not
have inherent right to import.

EXCISE LAW TIMES  15th July 2020  188