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. " ( 4 ) HE has also drawn my attention to Chapter 7. 54 (a) which deals with the Advance Licence for Annual Requirement. The relevant portion is given hereunder :-Advance Licence for Annual Requirement"7. 54 (a) Manufacturer-exporter with export performance of Rs. 1 cr. " ( 4 ) HE has also drawn my attention to Chapter 7. 54 (a) which deals with the Advance Licence for Annual Requirement. The relevant portion is given hereunder :-Advance Licence for Annual Requirement"7. 54 (a) Manufacturer-exporter with export performance of Rs. 1 cr. in the preceding year and registered with excise authorities, except for products which are not excisable for which no such registration is required, shall be entitled for such licences. Export House, Trading House, Star Trading Houses and Super Star Trading Houses holding the certificate as merchant-exporter where they agree to the endorsement of the name (s) of the supporting manufacturer (s) on the relevant licence shall also be entitled for the advance licence for annual requirement. " ( 5 ) CHAPTER 7. 11 deals with Advance Licence for immediate supply which is as follows :-Advance Licence for Intermediate Supplies"7. 11 The application for grant of Advance Licence for Intermediate supply may be made on the basis of a tie-up agreement with the exporter holding an Advance license for physical exports/deemed exports/annual requirement for physical exports or for deemed exports. Such requests shall be considered by the licensing authority concerned. The Advance License for Intermediate supply shall be issued after making the licence invalid for direct import of items to be supply by the intermediate manufacturers. In such cases, a copy of the invalidation letter will be given to the licence holder and copy thereof will be sent to the intermediate supplier as well as the licensing authority of the intermediate supplier. The licence in such case has an option either to supply the intermediate product to holder of Advance Licence for physical exports/deemed exports/annual requirement or to export directly. " ( 6 ) WITHIN such Policy Chapter 4 deals with General Provisions Regarding Exports and Imports Chapter. Chapter 4. 1 says that the Policy relating to the general provisions regarding exports and imports is given in Chapter 4 of the policy. ( 7 ) VALIDITY of Import Licence is given in Paragraph 4. 15 which is given below :-4. " ( 6 ) WITHIN such Policy Chapter 4 deals with General Provisions Regarding Exports and Imports Chapter. Chapter 4. 1 says that the Policy relating to the general provisions regarding exports and imports is given in Chapter 4 of the policy. ( 7 ) VALIDITY of Import Licence is given in Paragraph 4. 15 which is given below :-4. 15 (a) The validity of import licence from the date of issue of licence shall be as follows : (i) Advance Licence as per Chapter 7, DFRC and 18 months Replenishment licence for Gem and Jewellery as per Chapter - 8 of the Policy (ii) EPCG licence 24 months (iii) Others including CCP and DEPB, unless otherwise specified 12 months (iv) Advance licence for project/turnkey project 18 months or co-terminus with contracted duration of execution of the project whichever is later. (v) Advance Licence for Annual Requirement 12 months (b) Where the date of expiry of the licence falls before the last day of the month, the licence shall be deemed to be valid until the last day of the month. (c) The period of validity means the period for shipment/dispatch of goods covered under the licence. The validity of an import licence is decided with reference to the date of shipment/dispatch of the goods from the supplying country as given in paragraph 15. 15 of this Handbook and not the date of arrival of the goods at an Indian port. (d) The provisions of paragraph (c) above shall not be applicable to DEPB, DEPB which is in the nature of duty credit entitlement must be valid on the date on which actual debit of duty is made. However, where the expiry of DEPB falls before the last day of the month, the DEPB shall be deemed to be valid till the last day of the said month. " ( 8 ) 4. 16 deals with revalidation of Import export licences which is also particularly given in the first part of such paragraph 4. 16 being relevant for the purpose is given hereunder :"4. 16 The licence may be revalidated on merits by the licensing authority concerned, which has issued the licence, for a period of six months at a time but not beyond a period of 12 months reckoned from the date of expiry of the validity period. 16 being relevant for the purpose is given hereunder :"4. 16 The licence may be revalidated on merits by the licensing authority concerned, which has issued the licence, for a period of six months at a time but not beyond a period of 12 months reckoned from the date of expiry of the validity period. However, revalidation of freely transferable licences and stock and sale licence shall not be permitted. " ( 9 ) BY showing those particular portions Mr. Khaitan contended that for the purpose of extension of Advance Licence authority is empowered to do so for the period as indicated in the policy itself. Chapter 4. 15 specifically states amongst other (Advance Licence for Annual Requirement ). Therefore, there is no bar in respect of extension, if any, about Annual Advance Licence. The only bar, if any, that is in respect of "freely Transferable Licences" which has been given under Chapter 4. 16. The petitioners' licences are not Freely Transferable Licence. Therefore, such clause cannot be applicable therein. In fact the particular Scheme of Advance Annual Licence was introduced for the particular period up to 2002 and by a subsequent policy it was discontinued. But for the period in which it was directed to be continued and extension was made not only the export was made but also import was used up. Therefore, there cannot be a retrospective effect of operation by the abolition of the Scheme in 2002. To that he cited to the decision of the Supreme Court as well as the Division Bench of Punjab and Haryana High Court. Such references are 2002 (142) E. L. T. A57 (S. C.) and one is 2000 (123) E. L. T. 486 (Punjab and Harayana) in the case of Vikrant Overseas v. Union of India. In both the cases retrospective amendment of the import licence was discouraged and turned down accordingly. Therefore, according to Mr. Khaitan, by turning down the revalidation of the Annual Advance Licence the authorities have committed gross illegality for which alternative remedy is no bar. The writ Court is well equipped and in such circumstances should interfere and pass the necessary order irrespective of having any alternative forum for remedy. ( 10 ) MR. Shibdas Banerjee, learned Sr. Counsel appearing for the Customs Authorities with able assistance of Mr. The writ Court is well equipped and in such circumstances should interfere and pass the necessary order irrespective of having any alternative forum for remedy. ( 10 ) MR. Shibdas Banerjee, learned Sr. Counsel appearing for the Customs Authorities with able assistance of Mr. Biswanath Samddar, learned Counsel, contended before this Court that there is a marked difference between Advance Licence and Annual Advance Licence. Under no stretch of imagination it can be said that any period of extension required under the policy for specific export is necessitated in case of Annual Advance Licence. As against a query of this Court that if a specific export order is received when the period of Annual Advance Licence is going to expire what will happen - he said that in such case there will requirement of applying for issuance of Advance Licence for such supply and there is no difficulty to get it. His specific case is that the judgments which are cited by the petitioner has no manner of application in the present situation. It is well settled principle of law that no retrospective effect of amendment of the import licence can be given. But this is not such a situation. Policy is already existing. The authority wrongfully or illegally made the revalidation without jurisdiction. As a result whereof the same is to be treated as nullity. Therefore, when the revalidation is nullified it is immaterial whether it is retrospective or prospective. He has drawn further attention to a copy of the decision taken by the Policy Renewed Committee on 21st May, 2002. But according to me such decision is apparently post dated. Therefore, no retrospective effect can be given on that score unless it is determined by this Court that revalidation is wrongful. ( 11 ) IN reply Mr. Khaitan has drawn my attention in connection with Chapter 7. 28 which deals with regularisation of bonafide default to show cases of bona fide default in fulfilment of export obligation may be regularised by the licencing authority in the cases of Advance Licence and Annual Advance Licence uniformly. He wanted to say that if it is applicable in both the export licences why not the same will be applicable in respect of both the import licences. The policy can not be said to be silent in connection with renewable clause regarding both Advance licence and Annual Advance licence. He wanted to say that if it is applicable in both the export licences why not the same will be applicable in respect of both the import licences. The policy can not be said to be silent in connection with renewable clause regarding both Advance licence and Annual Advance licence. For the first time in the affidavit-in-opposition of the authorities disclosed minute of the internal meeting held on 17th/18th April, 2001 whereunder it was clarified that there is no provision of revalidation/e. O. extension of Annual Advance Licence. However, some of the officers were of the view that same may be clarified unambiguously to remove any doubt in the matter. ( 12 ) INITIALLY, I was under such impression that the Scheme may not be applicable in respect of Annual Advance Licence because of the reason that the clause of the policy regarding Annual Advance Licence was inserted subsequent to the clause of revalidation of the licence. But subsequently I found both the clauses are part and parcel of same chapter i. e. chapter 7 which deals with duly exemption/remission scheme. Moreover two clauses under Chapter 4 i. e. general provisions regarding imports and exports being 4. 15 and 4. 16 (Part IV Handbook of Procedure, 1997-2002) made applicable both for Advance Licence and Annual Advance Licence. There cannot be any difficulty to construe that Advance Licence includes Annual requirement excepting freely transferable which is not applicable herein. According to me when the Advance Licence is genus Annual Advance licence is spices. It was introduced in 1997 and discontinued in 2002. Therefore, it was part and parcel of the policy and procedure for such period. It is an administrative policy. Time to time it is introduced to cope up with the commercial venture of the country. If the legislative body for a particular period thought that some relaxation should be given to the commercial houses by granting open Annual Advance licence irrespective of any specific Advance licence then nothing can be objected. It is a beneficial scheme. Therefore, if during the period of Annual Advance licence anybody upon getting a specific export order found the time is short to meet the requirement, he can very well apply to extend the period and in such circumstances authorities are capable to extend the same like the Advance Licence. Otherwise entire scheme will fail and be declared as not beneficial. Therefore, if during the period of Annual Advance licence anybody upon getting a specific export order found the time is short to meet the requirement, he can very well apply to extend the period and in such circumstances authorities are capable to extend the same like the Advance Licence. Otherwise entire scheme will fail and be declared as not beneficial. There is no hard and fast rule which can be applicable in case of Annual Advance licence, legislature thought to extend the scope of export which is correlated with import. It allows drawback system. As per Clause 7. 2 under chapter 7 of the policy for the period 1997-2002 Advance licences under Duty Exemption scheme are issued for (a) Physical export; (b) intermediate supplies; (c) Deemed export. As per the same Clause such Advance licences can also be issued on the basis of annual requirement for export/supplies mentioned at categories (a), (b) and (c) above. Therefore neither there is ground for making intelligible differentia between Advance licence and Annual Advance licence for the period nor the regularisation of a bona fide default in fulfilment of export obligation in the cases of Advance licence and Advance licence for Annual Requirement is differentiated in the Clause 7. 28 of the Part IV, Handbook of Procedures 1997-2002. Therefore, when both the policy and procedure made no difference in between Advance licence and Annual Advance licence in respect of Duty Exemption/remission Scheme to enable import, the same can not be disallowed having consequential effect far to say about used up import. Therefore when such jurisdictional questions raised before the writ Court and got the provisional entry at this final stage neither the technicality of alternative forum for remedy nor in merit the respondent authority can be able to oppose the prayers as made by the petitioners. ( 13 ) HENCE, I do not find any justification for cancellation of revalidation made by the authorities and/or turning down the prayers by impugned communications. Therefore, both notices and/or reply of demand of justice being dated 19th November, 2001 and 20th December, 2001 stand quashed. Therefore, the extension of the period of Annual Advance Licence is declared as valid. ( 14 ) THE writ petition is allowed and accordingly disposed of. No order is passed as to costs. .