Home Case Index All Cases Customs Customs + HC Customs - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 384 - HC - CustomsTarget Plus Scheme – FTP – Change in FTP – locus standi – Held that: - Petitioner No.1 is a registered Society having as its members export houses and star trading houses all of whom are affected by the impugned Notification. Petitioner No.1 is entitled to represent the collective interest of its members. Recognizing the locus standi of Petitioner No.1 will avoid multifarious litigation by each of the members of the Petitioner No.1 seeking identical relief. Ultra virus clarification - Given the objective of providing an incentive to exporters, para 3.7.6 of the FTP can reasonably be interpreted to require an exporter to show that the goods imported should have a “broad nexus” with reference to any product group of the exported goods within the overall value of the entitlement certificate. The word 'nexus' obviously refers to a larger group of similar goods and not the very exported goods itself. Consequently the impugned circulars and notice that purported to 'clarify' the term 'broad nexus, i.e. the impugned circular dated 8th May 2007, the Public Notice dated 21st June 2007 and the further circular dated 19th December 2007, travelled beyond what was envisaged by para 3.7.6 of the FTP and severely restricted the benefit thereunder. It was a significant change that could be brought about only through a notification under Section 5 FTDR Act. The said circulars and public notice were, therefore, ultra vires para 3.7.6 of the FTP.
|