Ajit K.Sengupta, J. - (1.) In this application under Article 226 of the Constitution the petitioner has asked for recalling or cancellation of the orders or directions passed by the 2nd and 3rd respondents, being the Joint Chief Controller of Imports and Exports and Chief Controller of Imports and Exports respectively.
(2.) The case of the petitioner is that he carries on business of manufacturer and exporter of, inter alia, cotton and silk Scarves and Stoles. In addition thereto the petitioner also exports all kinds of Silk/Cotton/Hosiery Textiles. The aforesaid business is carried on by the petitioner under the trade name "Messrs Impex India" as Sole Proprietor thereof. The petitioner is duly registered as a small scale industrial unit with the Directorate of Cottage & Small Scale Industries Government of West Bengal, as well as with the Department of Textiles of the Ministry of Commerce of the Government of India.
(3.) In order to boost exports, the Government of India has been announcing from time to time several incentive schemes. One such scheme as laid down in the Import Policy of the Government of India for the period 1985 is the scheme under which a manufacturer-exporter like the petitioner is granted, inter alia, Advance licences for import of raw materials required for the purpose of manufacturing finished products which are to be exported, without payment of any Customs Duties thereon subject to the said manufacturer-exporter satisfying the conditions therefor laid down in the said scheme. The said scheme is known as "The Duty Exemption Scheme" and is contained the Chapter XVI, Appendix 19 of the Import Policy, 1985-88 (hereinafter referred to as "the said Import Policy"). The same Scheme was also prevalent in the earlier Import Policies of the Government of India including the Import Policy for the period 1983-84. Therein also Appendix 19 of the said Import Policy, 1983-84 provided for such a Scheme.;