Home Case Index All Cases Customs Customs + HC Customs - 2018 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 979 - HC - CustomsForeign Trade Policy (FTP) - Incremental Export Incentivisation Scheme (IEIS) - N/N. 43(RE-2013)/2009-2014 dated 25th September, 2013 - whether clause (i) incorporated in paragraph 3.14.5.(c) poses an upper limit of benefit under the IEIS for the year 2013-14 or in view of clause (ii), and on interpretation of paragraph 3.14.5.(c) claims in excess to this value would be subjected to greater scrutiny by the Regional Authority? Held that: - A Division Bench in the case of T.T. Ltd. Vs. Union of India & Anr. [2016 (1) TMI 418 - DELHI HIGH COURT] had upheld constitutional validity of the Notification Nos.43(RE-2013)/2009-2014 and 44(RE2013)/2009-2014 both dated 25th September, 2013 adding sub-para to paragraphs 3.14.5 (c) and 3.14.4 (c) to the Foreign Trade Policy 2009-14, albeit had stated that in view of sub-paras (ii), added to paragraph 3.14.4 (c) and 3.14.5 (c) vide Notification Nos. 43(RE-2013)/2009-2014 and 44(RE-2013)/2009-2014 the claims could not have been rejected without assigning any reason - In terms of clause (ii), the Regional Authority was required to pass a reasoned order after application of mind on the contents of the applications. Direction was accordingly given to the Regional Authority to pass a speaking order within 8 weeks. Petition allowed with a direction to the Regional Authority to examine the case of the petitioner for grant of export incentive and pass a reasoned and speaking order.
|