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2023 (2) TMI 402 - DELHI HIGH COURTSimultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of Hand Book of Procedure (HBP) prior to the issuance of SHIS Scrips - HELD THAT:- The Supreme Court in Titan Medical Systems Pvt. Ltd. vs. Collector of Customs New Delhi [2002 (11) TMI 108 - SUPREME COURT] has held Once an advance licence was issued and not questioned by the licensing authority, the Customs Authorities cannot refuse exemption on an allegation that there was misrepresentation. If there was any misrepresentation, it was for the licensing authority to take steps in that behalf. Keeping in view the judgment as well as the revised instructions dated 06th February, 2023 issued by the Directorate of Revenue Intelligence, present writ petition is allowed.
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