Home Case Index All Cases Customs Customs + HC Customs - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 315 - HC - CustomsCancellation of the MEIS Scrips granted to the Respondent Company confirmed - levy of penalty - Respondent Company was placed on the Denied Entry List which constituted a complete prohibition on availing any licenses and / or benefits from the DGFT - HELD THAT:- The case of the DGFT is that the Respondent Company misrepresented their destination as France in the Bill of Export and that the actual consignee of the supplied goods is Siddhartha Logistics - In the considered opinion of this Court, the contention advanced by the DGFT is contrary to the factual position evidenced by the documents and payments on record. The Respondent Company has produced its Export Invoice, Bill of Export, and e-Bank Realisation Certificates which clearly establish the relationship of buyer and seller between the Respondent Company and DA. The initial supply of goods by the exporter to a logistics company is purely facilitative, for the purpose of convenience. Therefore, the relevant provisions of the FTP dealing with MEIS Scrips cannot be interpreted in a manner that permits secondary facilitative transactions to supplant the principal export transaction thus preventing actual exporters from obtaining the benefit of MEIS Scrips. This Court is of the view that the successive orders passed by the Asst. DGFT and the Addl. DGFT display a lack of application of mind by the afore-noted authorities and their refusal to consider the decision delivered by the Madras High Court in Jindal Drugs [2021 (7) TMI 1034 - MADRAS HIGH COURT], which was presented by the Respondent Company on two occasions, in their reply and their appeal, is erroneous. This Court, therefore, finds no infirmity in the Impugned Judgement whereby the Learned Single Judge set aside the Impugned Actions and directed the concerned authorities to revalidate the MEIS Scrips previously issued to the Respondent Company - patent appeal dismissed.
|