Prathiba M. Singh JUDGMENT
Prathiba M. Singh, J.
1. The challenge in the present petition is to the orders/minutes dated 24th April, 2015 of the Policy Relaxation Committee (hereinafter referred to as 'PRC'), a body constituted under the Foreign Trade Policy of 2009-2014.
2. The PRC vide the impugned order dated 24th April, 2015 permitted the clubbing of three Advanced Authorizations (hereinafter referred to as 'AAs') issued to the Petitioner. However, while permitting the clubbing of the said AAs, the PRC added the following conditions:-
"I. Clubbing of the 3 Advance Authorizations as referred above be allowed. On clubbing, all Authorisations shall for all purposes, be deemed to be one Authorisation.
II. Export obligation period for the clubbed Advance Authorisations would be 48 months from the date of issuance of the first Authorisation.
III. This is only for regularization of exports already effected and closure purpose and not for any further exports/imports.
IV. Accounting of exports made against the Authorisations so clubbed, beyond 36 months but upto 48 months, from issue of the earliest Authorisation would be as under:
(a) For exports made after 36 months but upto 42 months subject to payment of composition fee @ 0.5% of FOB value of exports.
(b) For exports made after 42 months but upto 48 months on payment of composition fee @ 0.5% per month of FOB value of exports.
V. RA shall examine the case in terms of Para 4.09 of FTP (2015-2020) and ensure value addition of minimum 15%. The 15% value addition for evaluating entitlement is to be applied on the entire FOB and CIF of the Authorizations to be clubbed.
VI. RA should ensure proper accounting of the duty free inputs with reference to the export product while clubbing the Authorizations.
VII. Even after clubbing, shortfall, if any, shall be regularized on payment of Customs Duty + Interest in terms of Para 4.49 of H.B.P."
(emphasis supplied)
The Petitioner is primarily aggrieved by condition (II) and (IV) (a) and (b) above.
3. The Petitioner further challenges the impugned Public Notice No. 02 (RE-2013)/2009-2014 dated 18th April, 2013 which permitted clubbing of applications filed till 4th June, 2012 to be considered under Public Notice No. 79 (RE-2010)/2009-14. As a consequence of the Petitioner's non-compliance of the conditions imposed by the PRC, the Petitioner was placed in a DEL list on the websites of the authorities. The Petitioner prays for its name to be deleted in the list of defaulter from the respective websites.
Brief Background
4. Three AAs were issued to the Petitioner during the period 2007-10. Two AAs bearing numbers 0310450977 and 0310450982 were dated 21st November, 2007 and under these licences, the Petitioner was permitted to import goods without payment of duty and was obliged to fulfil all the export obligations attached thereto. The Petitioner was unable to fulfil its export obligations and had sought revalidation of the said licenses which was initially granted for a period of 30 months, meaning thereby that the export obligations had to be fulfilled by the end of 36 months i.e., by 20th November, 2010. Since the Petitioner was unable to fulfil its export obligations, it sought an extension for a further period of six months in December, 2010. Its request came to be rejected by the competent authority vide its letter dated 8th December, 2010 as only one revalidation was permissible under para 4.20.3 of Handbook of Procedures ('HBP'). Upon this rejection, the Petitioner had approached the Policy Re........