JUDGEMENT
Suhas Chandra Sen, J. -
(1.) The petitioner has relied on a Notification No. 84-ITC (PN)/90-93 issued by the Government of India, dated 9th November, 1990 under the heading 'Import and Export Policy for April, 1990 - March 1993'. In that Notification, it has been stated, inter alia, as follows :
"4. Actual users engaged in the manufacture of electronic items requiring OGL items for growth rates of more than 10 per cent or as per the production programme under the Phased Manufacturing Programme shall make an application for the same giving details of requirement of OGL items with justification. Units in the Small Scale Sector having Phased Manufacturing Programme shall apply to DC (SSI) while other to the concerned sponsoring authority. The concerned sponsoring authority/DC(SSI) shall work out the ceiling for import of OGL items and communicate to the concerned authority for issue of the OGL Import Entitlement Certificate. Customs will allow import within the ceiling as per the aforesaid Certificate during the licensing year and no list attestation will be necessary."
(2.) The petitioner's case is that the petitioner is a unit in the small scale sector having "Phased Manufacturing Programme" and, therefore, the petitioner has to apply to the concerned sponsoring authority giving details of requirement of OGL item. According to the petitioner, this has been done. It appears that a letter was written to the Joint Chief Controller of Imports & Exports on 7th June, 1991, a copy of which was also forwarded to the petitioner. This letter was written by the Addl. Director of Industries (EMPL), C & S.S.I., W.B. of the Office of the Directorate of Cottage & Small Scale Industries, Govt. of West Bengal, which is the sponsoring authority in this case. In that letter, it has been stated, inter alia, as follows :
"In view of Public Notification issued by Ministry of Commerce vide No. 84-ITC (PN)/90-93 dt. 9-11-1990 for obtaining OGL Import Entitlement Certificate in respect of M/s. Kanchanjangha Electronics Pvt. Ltd. case is hereby recommended for Import of raw materials as per statement enclosed for their industrial activities. The Unit may be considered for OGL Import Entitlement Certificate complying other norms as applicable under Notification and if found otherwise eligible." This letter was signed by the Additional Director of Industries (EMPL), C. & S.S.I., West Bengal. A copy of that letter was forwarded to the petitioner in the following manner:
"C.c. to: M/s. Kanchanjangha Electronics Pvt. Ltd., 3, Vidyasagar Sarani, Barabagan, Calcutta - 700 063 - You are requested to submit regularly quarterly production & utilisation statement of the referred materials to this office for record and future reference."
(3.) According to the petitioner, the sponsoring authority, so far as the petitioner is concerned is the Directorate of Cottage & Small Scale Industries, Government of West Bengal. On behalf of the Customs Authorities a strange stand has been taken that an application has to be made in proper form for obtaining release of the goods but this was not done. Nothing has been shown by the Customs Authorities from any of the Notifications about the requirement of making an application. The Sponsoring Authority was to communicate direct to the Jt. Chief Controller of Imports & Exports on the application made by the petitioner and the Customs Authorities are required to act on that.;
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