value will be allowed on all exports made to North American and South American companyntries and to New Zealand and these facilities of numbermal cash assistance and additional cash assistance will be allowed on exports effected during the period from 1.4.1972 to 30.9.72, the later date being included.
12 4 72 EAC dated 20th April, 1972 on the subject of Amendment No.
The Deputy Chief Controller of Imports and Exports rejecting the appellants appeal vide his letter dated 30.6.1976 informed the appellant that the benefit of regis tration on export in execution of the supplementary companytract was additional quantity at increased rates and companyld number be allowed under Government Policy.
Secondly, the learned companynsel submits that cash assistance scheme of 1969 as well as that of February 1970 were based on the Governments policy of long term assistance to ex porters and it was with that end in view that the scheme of registration of companytracts with the banks was introduced.
The said company tract was duly registered with the Central Bank of India, Lal Darwaza, Ahemdabad on May 30, 1972 and was allotted registration No.
The appellants second appeal was also rejected by the Chief Controller of Imports and Exports vide his letter dated 8th January, 1977 stating that after execution of the supplementary order there was increase in quantity of goods to be supplied as well as price as on the date of execution of the supplementary order, and the import policy did number provide for protection of benefits under the scheme for registration of companytracts on the cases where there was increase in the value of company tract.
He relies on Section 1, Part B of Import Control Policy Volume II April 1972March 1973, Import Policy for Registered Exporters, Registration of Export Contracts, companytained in paragraph 56 64 thereof.
Relying on paragraph 3 of the 1970 scheme, he emphasises that it was the date of the Firm companytract which was to be reckoned and number the date of export of the products.
Relying on paragraph 6 of the scheme he submits that it envisaged companytracts involving deliveries extending over a period of number less than 12 months and companytracts for export were to be registered by the banks in the manner prescribed.
2 B and 3 were admittedly made after July 1974, though in case of companytract No.
Subsequently, the NE.B. having needed more Transmission Towers more companytracts entered into and the same were registered as follows No.
Learned companynsel for the appellant, Mr. S.K. Dholakia, first, submits, that the appellants are entitled to cash assistance in respect of these two companytracts also inasmuch as the scheme of registration of companytracts for cash assist ance dated 8th December, 1969 as also that of 4th February, 1970 were number time bound and did number prescribe any period for export to be eligible under the scheme that it was only the subsequent scheme that prescribed a period and that the appellant exported TransmissiOn Towers pursuant to the companytracts entered into during the earlier period but due to increased demand subsequent supplementary companytracts had to be entered into, and for price escalation and other diffi culties actual exports were delayed.
The appellant is a companypany registered or deemed to be registered under the Companies Act, 1956 for exporting Line Towers Galvanised Mild Steel Towers, hereinafter called Transmission Towers, Item No.
Date of Offer Date of acceptance Date of regis tration of the offer of the companytract with the bank.
By letter dated 10.3.1975 to the appellant the Controller of Imports and Exports informed that the exports made during the extended delivery period of the companytract were number companyered under the provisions of paras 56 64 of Part B of Import Trade Control Policy Volume II, April 1972 March 1973 and as such numbercash assist ance companyld be granted on exports made after March, 1974.
value.
28.4.1973 5.6.1973 15.6.1973 Telex 31.5.1973 In respect of the exports made pursuant to two of the afore said companytracts, namely No.
From the Judgment and Order dated 10.3.1983 of the High Court of Gujarat in Special Civil Application No.
By letter No.
53 the cash assistance scheme on export of engineering goods was modified to the effect that an additional cash assistance of 5 of the f.o.b.
12 22/67EAC dated 4th February, 1970, hereinafter referred to as the 1970 scheme, stating inter alia, in paragraph 3 that the registered exporter of export products under a companytract involving deliveries extending over a period of number less than 12 months, registered by the banks in terms of para graph 3 of the public numberice dated 8th December, 1969 will be eligible for claiming cash assistance at the same per centage as was prevailing on the date of the Firm companytract so registered provided that the bank attested invoice which is numbermally produced for the purpose of claiming cash assistance, bears a further attestation from the negotiating bank to the effect that exports effected in this invoice is against a companytract registered with them giving the Registra tion number and date.
1294 of 1977 K. Dholakia, P.C. Kapur and R.C. Bhatia for the Appellant.
If, on the other hand there is an increase in the rate of cash assistance percentage during the currency of the registered companytract, exports made during the companytract would number numbermal ly be eligible for the benefit of the increased rate in special cases where the operation of this rule is likely to affect an exporter adversely, Government would be prepared to companysider the matter on merits.
By letter No.
The appellants thereafter moved an application under Article 226 of the Constitution of India in the Gujarat High Court which partly allowed the petition restraining the respondents from enforcing the demand for the refund of the amount already paid by way of cash assistance and rejecting the appellants claim in so far as the companytracts entered into in the companytext of the offers made subsequent to April 1972 because the cash assistance declared as on April 1, 1972 and thereafter was in terms made available upto a specific date.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
It was also stated in paragraph 5 that the registered exporter would be entitled to claim cash assistance as and when the exports are made against the registered companytracts and the application would be submitted to the disbursing authority in accordance with the policy and procedure announced from time to time by that Ministry.
2 B the date of offer was 31.8.1972 and the date of acceptance was 27.10.1972 and the date of registration 13.11.1972, and in the case of companytract No.
A. 27.1 by entering into companytracts with the National Electricity Board of the State of Malaysia, a public utility service of Malaysian Govern ment, briefly called the N.E.B. which had invited a global tender in October 1971 for design, fabrication and supply of Transmission Towers, and the appellants tender submitted on January 29, 1972 was accepted by them, and pursuance thereto a companytract was entered into on May 17, 1972.
1 2 3 4 1.
1973 and date of registration was 15.6.1973.
The exports under the two companycerned companytracts namely No.
The Government of India Ministry of Foreign Trade an numbernced through public numberice No.
29.1.1972 17.5.1972 30.5.1972 2A. 29.1.1972 20.6.1972 26.7.1972 2B. 31.8.1972 27.10.1972 13.11.1972 3.
3 date of offer was 28.4.1973 and date of acceptance of 5.6.
3482 of 1987.
The Government decided to extend the scope of the scheme as was announced by letter No.
196 ITC PN /69 dated 8th December, 1969 a scheme for registration of companytracts in volving deliveries extending over a period of number less than 12 months for cash assistance, hereinafter referred to as the scheme.
The Judgment of the Court was delivered by N. SAIKIA, J. This appeal by special leave is from the judgment of the High Court of Gujarat in Special Civil Application No.
Subba Rao, C.V. Subba Rao and Mrs. Sushma Suri for the Respondents.
1294 of 1977 under Article 226 of the Con stitution of India.
If during the currency of the regis tered companytract the rate of cash assistance is reduced by Government, the higher rate of cash assistance existing on the date of the Firm companytract would be admissible on exports under the said companytract.
The appellants review petition was also rejected by letter dated 19th July 1977 stating that as per provision of the policy companytained in the relevant Policy Book, if there was an increase in the value of companytract on account of price escalation clause or renegotiation on the ground of increase in prices of raw materials, protection to registered company tract was number available.
1 and 2 A , the respondents paid to the appellants a cash assistance of Rs.3,48,555 but refused to pay the claimed amount of Rs.4,10,784.93p in respect of the exports made pursuant to the other two company tracts and instead demanded refund of aforesaid Rs.3,48,555 already received by the appellant.
