Point of Law : Import and Export of Goods - in order to facilitate international trade, DGFT consults various Export Promotion Councils as well as Trade and Industry bodies from time to time.

JUDGMENT :

MILIND N. JADHAV, J.

Heard Mr. Vineet Naik, learned senior advocate for the petitioner; Mr. Pradeep S. Jetly, learned senior advocate for respondent Nos.1 to 3; and Mr. Rui Rodrigues, learned advocate for respondent Nos.4 to 6.

2. By the present petition, petitioner has prayed for a writ of mandamus to respondent No.2 i.e. the Commissioner of Customs (NS-I) and respondent No.3 i.e. the Assistant Commissioner of Customs, Appraising Group - I & IA to allow clearance of 2,650 MTs of Pigeon Peas covered under Bill of Entry Nos. (i) 9029721 dated 02.10.2020, (ii) 9028987 dated 02.10.2020, (iii) 9028862 dated 02.10.2020, (iv) 8845847 dated 17.09.2020, (v) 8843086 dated 17.09.2020, (vi) 8842485 dated 17.09.2020, (vii) 8985829 dated 29.09.2020, (viii) 8987173 dated 29.09.2020, (ix) 8982222 dated 28.09.2020, (x) 8994149 dated 29.09.2020, (xi) 9008104 dated 02.10.2020, (xii) 9029328 dated 02.10.2020, and (xiii) 9029262 dated 02.10.2020 for home consumption (hereinafter referred to as "the bills of entry") which have been held up inspite of having valid registration of Advance Payment Certificate bearing File No.03/27/008/00161/AM18 dated 06.09.2017 and issued on 27.09.2017 by the office of the respondent No.5 i.e. the Director General of Foreign Trade (hereinafter referred to as "the DGFT") permitting import of Pigeon Peas under the Foreign Trade Policy 2015-2020 (hereinafter referred to as "the FTP").

3. Before we advert to the submissions made by learned counsel for the respective parties, it will be apposite to briefly refer to the relevant facts as pleaded for adjudication of the lis.

3.1. Petitioner is a company incorporated under the Companies Act, 2013 and engaged in the business of import and export of agricultural commodities. Petitioner is a regular importer and exporter of agricultural produce including Pigeon Peas (Toor) from Sudan, Myanmar, Tanzania and Mozambique. Petitioner has been allotted import/export code and accorded status of 'Star Trading House' by respondent No.5 i.e. the DGFT.

3.2. In the ordinary course of business petitioner had entered into contract dated 26.05.2017 with Agricom International General Trading LLC (hereinafter referred to as the "foreign supplier") for purchase of Pigeon Peas; the contract was mutually amended from time to time vide 8 addendums whereby some terms of the contract were amended and shipment period was extended. Petitioner notified the addendums to the office of respondent No.6 i.e. the Additional Director General of Foreign Trade, Mumbai. Petitioner's contract for import of Pigeon Peas is under the provisions of the FTP, validity of which now stands extended till 31.03.2021.

3.3. By notification No.19/2015-20 dated 05.08.2017, DGFT amended the import policy of certain items under Chapter 7 of the ITC (HS) 2017, whereby, import of Pigeon Peas was regulated/revised from 'free' to 'restricted' category stating that import shall be subject to an annual fiscal quota of 2 lakh MT. By trade notice No.13/2015-20 dated 11.08.2017 it was clarified that though 2 lakh MT was already imported during the said current fiscal year, import of Pigeon Peas in respect of which irrevocable letters of credit were opened prior to 05.08.2017 and subsequently registered with the jurisdictional Regional Authority as per provisions of the FTP was permitted. By another trade notice No.15/2015-20 dated 31.08.2017, DGFT provided further relaxation allowing registration of contracts for import of Pigeon Peas wherein advance payment had been made (full or in part) prior to 05.08.2017 and for which a contract/purchase invoice and payment details certified by the concerned bank were available.

3.4. Petitioner being covered by the conditions stated in the trade notice dated 31.08.2017 applied for registration of contract and was accordingly issued an Advance Payment Certificate vide File No.03/27/008/00161/A