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Misuse of the Special scheme to promote export - some benefits which had already accrued to exporters under the EXIM Policy were taken away. - Validity and Scope of Notifications - Power to DGFT to amend the policy - Notifications are Retrospective or prospective - Whether Notifications were issued in public interest

Dated:- 3-11-2015 - Misuse of the Special scheme to promote export - some benefits which had already accrued to exporters under the EXIM Policy were taken away. - Validity and Scope of Notification No. 48/2005 dated February 20, 2006 and Notification No. 8/2006 dated June 12, 2006 - Retrospective or prospective - Whether Notifications were issued in public interest - Held that:- As a matter of fact, immediately after the introduction of the scheme, it was found that there was unprecedented sharp .....

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goods other than the professional equipment and office equipment mentioned in paragraph 3.8 of EXIM Policy against DFCE to service providers. - misuse of the scheme had also come to the notice of DRI and other intelligence officials who had gathered the necessary information and collected supported documents. Based on the intelligence gathered, a note on the misuse of Duty From Credit Entitlement (DFCE) and Target Plus Scheme was prepared which is annexed with the counter affidavit. The Governm .....

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r of revenue. Validity of notification - Held that:- Exactly the same benefit which is sought to be given to the status holders for achieving incremental growth as provided in the scheme was already conferred upon. Obviously, purpose of the scheme was not to give double benefit for same exports. In fact, if that is allowed, it would be a clear case of misuse of the scheme inasmuch as for the same export turnover units operating under SEZ/EOU/EHTP/STP would get the certain incentives and the stat .....

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antage by including exports of a non status holders to show that it has achieved 25% incremental growth.- the Notification dated January 28, 2004 was clarificatory in nature and its validity stands upheld. - Decided in favor of revenue. Validity of Public Notice dated 28-1-2004 - Jurisdiction of DGFT - to exclude the export performance related to class of goods - Held that:- Public Notice dated January 28, 2004 was published in the Gazette of India in accordance with the requirement of law. The .....

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ce with law. When the DGFT had no power in this behalf, he could not have excluded such items from the purview of EXIM Policy by means of Public Notice. The power of DGFT is only to be exercised for procedural purposes and both the High Courts have rightly remarked that para 3.2.6 inserted by public notice goes beyond the procedural conditions. - public notice dated January 28, 2004 issued by DGFT, so far it excludes the aforesaid four items, is ultra vires. What was sought to be achieved by the .....

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d not retrospective, unless rule making authority has been vested with power under a statute to make rules with retrospective effect. In the present case, Section 5 of the Act does not give any such power specifically to the Central Government to make rules retrospective - No doubt, this Section confer powers upon the Central Government to amend the policy which has been framed under the aforesaid provisions. However, that by itself would not mean that such a provision empowers the Government to .....

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