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Judgment
Rajes Kumar, J.—By means of the present writ petition the Petitioner seeks the following reliefs:
(i) a writ, order or direction in the nature of certiorari quashing the auction notice dated 9th November, 2004 contained in Annexure No. 11 to the writ petition.
(ii) a writ, order or direction in the nature of mandamus directing the opposite party No. 3 to release the original shipping bills (photocopies whereof are Annexure Nos. 3A to 3J to the writ petition) or their duly attested copies for submission of the same by the Petitioner to the Assistant Collector, Customs, Air Cargo, New Delhi.
(iii) a writ, order or direction in the nature of mandamus commanding the Assistant Collector, Customs, Air Cargo, Indira Gandhi International Airport, New Delhi to release the DEEC books Nos. 007790, 007791 submitted by the Petitioner after making endorsement thereon for import and export made by the Petitioner''s firm, M/s. Salma Arts, for submission of the same before the Joint Director General of Foreign Trade, Kanpur.
(iv) a writ, order or direction in the nature of mandamus commanding the Joint Director General of Foreign Trade, Kanpur to decide the appeal filed by the Petitioner contained in Annexure No. 8 to the writ petition within the time to be allowed by the Hon''ble Court.
(v) such other writ, order or direction as the Hon''ble Court may deem fit and proper on the facts and circumstances of the matter.
(vi) award the cost of the petition to the Petitioner.
The brief facts of the case are that the Petitioner was a partner of a partnership firm named as "M/s. Salma Arts". In the said partnership firm the Petitioner was the partner along with his brother Mohd. Saleem Khan.
The partnership firm was carrying on the business of export of hand embroidered fabrics. The partnership firm was issued an advance import licence No. P/K/3045102 dated 12-9-1984 for a sum of Rs. 3,59,000/- for the import of 18,180 mtr. of 100% pure Silk Georgette of 44 inch subject to the conditions attached to the said licence.
Under the condition of the licence the partnership firm had to carry on the embroidery work and thereafter export the same within the stipulated period. The stipulated period was six months from the date of clearance of the first consignment in India. The validity of the licence was 18 months from 12-9-1984. However, it was extended by letter dated 22-6-1990 upto the period of 16-5-1988. For the advance licence the firm had provided a bank guarantee of Rs. 1,87,596/- to the Joint Chief Controller of Import & Export (now known as Joint Director General of Foreign Trade), Kanpur.
Under the aforesaid advance licence the Petitioner imported 6500 mtrs. of Silk Georgette of the import value of Rs. 1,43,036/-. Further, the firm has imported 9982 mtrs. of Silk Georgette for the import value of Rs. 2,16,848/-. In this way, as against the advance import licence of 18,180 mtrs. the firm imported only 16482 mtrs. of silk Georgette against the import value of Rs. 3,59,000/-.
The Petitioner claimed that as against the import material of 16,482 mtrs. the firm exported 16,320.50 mtrs. of the material of the export value of Rs. 11,82,749.25 P. It is contended that the firm forwarded Duty Exemption Entitlement Service Books (called the ''DEEC Books'' for short) to the Assistant Collector of Customs (Air Cargo), Indira Gandhi International Airport, New Delhi, for making entries in the import and export book. The said DEEC Books were sent by the firm vide its letter No. COR/LCC/AM 90/0304 dated 25-7-1990. It is contended that for the claim of export incentive, the original shipping bills for the export were submitted in the office of the Joint Director General of Foreign Trade, Kanpur.
The Deputy Director General of Foreign Trade, Kanpur, vide order dated 28-7-1993 declared the firm "M/s. Salma Arts" as defaulter for the alleged non-fulfilment of the export obligations and required the firm to pay the customs duty in respect of the material imported against advance licence dated 12-9-1984 with 18% interest thereon within a period of 15 days from the date of issuance of the said order. In the said order it was provided that in case if the firm is not satisfied, they may prefer appeal as provided in para 238 of Handbooks of Import-Export Procedure for 1992-97.
The Petitioner was served with the auction notice dated 9-11-2004 for the auction of the agricultural property of the Petitioner bearing Khasra No. 359 measuring 8.254 hectare (32 acres) situate at Sarai Prem Raj, Pargana, Tehsil and District Lucknow. The auction notice has been issued for the realisation of outstanding dues of Rs. 17 lakhs against the firm M/s. Salma Arts.
Being aggrieved by the said auction notice the present petition has been filed. The petition has been entertained and interim order has been passed and the Respondents have been directed to file counter affidavit.