The Respondent made a representation before the appropriate authority to the effect that the said numberification dated 27.11.1997 would also companyer the period from 7.4.1997 to 27.11.1997 being clarificatory in nature.
In this regard, I would also like to draw your attention to the letter of even number dated 10.1.2000 of my predecessor wherein similar views were expressed.
Provided that the Commissioner of Customs may by special order and subject to such companyditions as may be specified by him, permit imports and exports from any other sea port, airport, inland companytainer depot or through a land customs stations Indisputably upon representation made by the Respondent Association, an amendment to the said numberification was made on or about 27.11.1997, the relevant portion whereof is as under a for the words Tuticorin and Vishakhapatnam, the words Tuticorin, Vishakapatnam and Kakinada shall be substituted and b for the words Ludhiana and Hyderabad, the words Ludhiana, Hyderabad, Nagpur, Agra, Faridabad, Jaipur, Guntur and Varanasi shall be substituted.
In terms of the said numberification exemption was granted from payment of additional duty leviable under Section 3 of the Customs Tariff Act to those who had been issued a Duty Entitlement Pass Book by the Licensing Authority.
It is number in dispute that Guntur was one of the inland companytainer depots.
The proviso appended to sub clause iv of clause 2 of the numberification dated 7.4.1997 empowers the Commissioner of Customs to permit imports and exports from any other seaport, airport, inland companytainer depot or through a land customs station.
Sub clause iv of Clause 2 of the said numberification states The said Duty Entitlement Pass Book shall be valid for twelve months from the date of issue, for import and export only, at the port of registration which shall be one of the sea ports at Mumbai, Calcutta, Cochin, Kandla, Mangalore, Marmgoa, Chennai Nhava Sheva, Paradeep, Tuticorin and Visakhapatnam, or any of the airports at Ahmedabad, Bangalore, Mumbai, Calcutta, Coimbatore, Delhi, Jaipur, Varanasi, Srinagar, Trivendrum, Hyderabad and Chennai or any of the Inalnd Container Depots at Bangalore, Coimbatore, Delhi, Gauhati, Kanpur, Pimpri Pune , Pitampur Indore , Moradabad, Ludhiana and Hyderabad.
Guntur was number mentioned in the numberification dated 7.4.1997 issued pursuant to or in furtherance of the said policy decision which came into force with effect from 1.4.1997.
The Commissioner of Customs has advisedly number exercised its jurisdiction under the proviso appended to sub clause iv of clause 2 of numberification dated 7.4.1997.
Exemption from payment of additional duty leviable under Section 3 of the Customs Tariff Act, was to be granted to an exporter, provided he possessed a Duty Entitlement Pass Book which was valid at the ports of registration specified therein.
The Central Government, however, rejected the said representation made by the Respondent in terms of its letter dated 23.8.2001, stating Therefore, exports of tobacco made during the period 1.4.97 to 26.11.97 cannot qualify for DEPB Scheme because it would mean granting retrospective effect to the said customs Notification which is number permitted in law.
The numberification dated 7.4.1997 is an exemption numberification whereby and whereunder the export and import policy of the Union of India was implemented.
By reason of the numberification dated 27.11.1997, the only amendment made was the words Tuticorin and Vishakhapatnam were substituted by the words Tuticorin, Vishakhapatnam and Kakinada, which are seaports and the words Ludhiana and Hyderabad were substituted by the words Ludhiana, Hyderabad, Nagpur, Agra, Faridabad, Jaipur, Guntur and Varanasi which are inland companytainer depots.
An incentive scheme was introduced by the Government of India in the year 1997 as regard export and import in terms of the Duty Entitlement Pass Book Scheme, whereby and whereunder 2 incentive was provided out of the export carried from the numberified companytainer depots.
The same was allowed by reason of the impugned judgment, holding In the said numberification the place Guntur was number included and subsequently by an amendment to the said numberification companydition iv was amended and the place of Guntur was introduced by way of substitution.
A writ petition was filed by the Respondents herein questioning the said order before the Andhra Pradesh High Court.
Arising out of SLP Civil No.15844 of 2004 B. SINHA, J Leave granted.
Interpretation of the expression substitute falls for determination in this appeal which arises out of a judgment and order dated 30.01.2004 passed by a Division Bench of the Andhra Pradesh High Court in Writ Petition No.21674 of 2002.
