TMI Blog2019 (8) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s contention is that it is not a unit in FTWZ but a unit in DTA. Therefore the exports in this case was not by unit in FTWZ but by a DTA unit. This aspect has not been considered at all in the impugned communication dated 18th July, 2019. The communication dated 18th July, 2019 and direct the respondent no.3 Director General of Foreign Trade to examine this issue in the context of the petitioner's claim is set aside - petitioner to make a fresh representation about its claim for the benefit of paragraph 3.06 of the FTP to the respondent no.3 the Director General of Foreign Trade who would consider the same and pass appropriate order thereon. This it would do as expeditiously as possible and preferably within 12 weeks from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be entitled to the benefits of MEIS. This on the ground that supplies made from Domestic Traffic Area (DTA) units to Free Trade Warehousing Zones (FTWZ) are excluded by virtue of paragraph 3.06 (i) of the FTP and exports made by units in FTWZ by virtue of paragraph 3.06 (vii) of the FTP 2015-20. On receipt of the above communication, the petitioner amended the petition and also challenged the communication / order dated 18th July, 2019 passed by Deputy Director General of Foreign Trade with the approval of the Director General of Foreign Trade respondent no.3. 4. Briefly, the facts leading to this petition are as under : (a) The petitioner is engaged in export of telecommunication equipment and fiber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of duty credit scrips under the MEIS scheme. However, the respondent no.4 the Joint Director General of Foreign Trade by 4 impugned orders, all dated 25th October, 2017, rejected the petitioners claim by recording as under : Sir/Madam, Your application has been rejected due to following reasons 1. Your case has been rejected under para 3.06(ii) of FTP. Your case stands closed. 5. Consequent to the aforesaid orders, the respondent no.4 the Joint Director General of Foreign Trade suspended the import Export Certificate IEC No.3115905611 of the petitioner. It was the aforesaid orders dated 25th October, 2017 of the Joint Director General of Foreign Trade and the purported cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyed that i. Under para 3.06(i) Supplies made from DTA units to SEZ units Para 3.06(vii) Exports made by units in FTWZ of the FTP, benefits of MEIS are not eligible for such exports. ii. The supplies from DTA units to FTWZ units are ineligible under the above provisions because, a FTWZ unit is a category of SEZ. Provision of the SEZ Act 2005, clearly mention in the definition (n) that Free Trade and Warehousing Zone means a Special Economic Zone wherein mainly trading and warehousing and other activities related thereto are carried on. 3. This is issued with the approval of the Competent Authority. 9. From the above, it is evident that it does not take into account the clear words of 3.06(vii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of paragraph 3.06 of the FPT, the Joint Director General of Foreign Trade would take up the petitioner's application and dispose it of in accordance with law as expeditiously as possible and preferably with in a period of six weeks from the communication of the Director General of Foreign Trade on the above application. 12. Needless to state that the respondent no.4 the Joint Director General of Foreign Trade, before he passes any order adverse to the petitioner's claim for MEIS scheme consequent to the interpretation of paragraph 3.06 of the FTP, would give a personal hearing to the petitioner before deciding the issue. 13. The petition is disposed of in the above terms. - - TaxTMI - TMITax - Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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