Amitava Lala, J. - (1.) The Court : This writ petition was made challenging the notice of the Joint Director General of Foreign Trade, Government of India, Ministry of Commerce dated 19th November, 2001 regarding cancellation of revalidation of Annual Advance Licence given by the Customs Authorities as well as reply to the prayer for consideration dated 20th December, 2001. The writ petition was filed on 29th January, 2002. Parties have exchanged their affidavits.
(2.) At the time of final hearing Mr. J.P, Khaitan learned Advocate with able assistance of his junior Mr. S. Dasgupta, contended before this Court that Annual Advance Licence was renewed by the authority rightly for the period and the export and import within such period has already been effected pursuant to such extension of the period. Therefore, there cannot be any objection in respect of utilising such Annual Advance Licence and the same cannot be cancelled. If any step in connection with extension or non Annual Advance Licence is taken that might be given with prospective effect but not with retrospective effect where export import is already completed. Particularly he has drawn my attention to the relevant part of the Export and Import Policy 1997-2002, I find from the same that Duty Exemption/Remission Scheme being Chapter 7 is dealing with Chapter 7.1 named as "Policy" which is as follows : Policy Chapter 7.1 The policy relating to the Duty Exemption/Remission Scheme is prescribed in Chapter 7 of the Policy.
(3.) The revalidation of the licence is prescribed under Chapter 7.23 which is as follows : "Revalidation of Licence" "7.23. The regional licensing authority may consider a request of the original licence holder and grant one revalidation for a period of six months from the date of expiry of the original licence. Request for further revalidation may be considered by the regional licensing authorities. However, such revalidation shall not exceed a period if six months from the date of expiry of earlier period of revalidation. The request(s) for revalidation of licence shall be made in the form given in Appendix-12.";