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2011 (7) TMI 394 - HC - CustomsExport of menthol based products within the meaning of the Foreign Trade Policy - Petitioner submitted that the Deputy Commissioner of Customs, while raising his queries upon the filing of a Bill of Entry for home consumption, must restrict himself to the observance of the conditions which are stipulated in the policy read with the Handbook of Procedures - Deputy Commissioner of Customs would be justified in ascertaining whether the condition of nexus as stipulated in the DFCE Certificate and in paragraph 3.2.6A of the Handbook of Procedures has been fulfilled - For the aforesaid reasons, have declined to accede to the challenge to the validity of paragraph 3.2.6 A of the Handbook of Procedure and to the legality of the restriction imposed in the DFCE Certificate that the goods imported must have a nexus with the product group of the exported product - The Fourth Respondent shall now take necessary steps in accordance with law, in pursuance of the observations contained in the judgment.
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