TMI Blog2019 (11) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered the details furnished by the petitioner as per Annexures F K, absolutely no discussion is made about the documents and information furnished by the petitioner and also the fourth respondent has not considered the details mentioned and documents produced along with the reply letter made by the petitioner as per Annexure-K, dated 08.04.2013 and as per Annexure-F, dated 12.06.2013. Absolutely no discussion is made with regard to contentions raised by the petitioner that how they are not entitled for the benefits under Served From India Scheme . If the fourth respondent has considered the reply made by the petitioner along with the documents, the fourth respondent ought to have given an opportunity of being heard instead of passing the order which is not a speaking order. Therefore, the impugned order passed by the fourth respondent cannot be sustained - matter remanded to fourth respondent with a direction to provide an opportunity of hearing - Petition allowed by way of remand. - WRIT PETITION NO.33966/2014 (GM-RES) - - - Dated:- 5-7-2019 - Mr. B. VEERAPPA J. Petitioner (By Sri. Bharath Muralidhara, Advocate) Respondents (By Smt.K.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India . Thereafter as per Annexure E1, respondent No.4 issued a letter dated 15.05.2013 to the petitioner stating that in terms of the Audit memo dated 30.01.2013 received from the Audit party of AGCR, New Delhi wherein, they have pointed out that your firm is not identified as Indian Brands. M/s. Columbia Asia Hospital Pvt. Ltd. Is a chain of hospitals in Asia, with 16 medical facilities across India, Malaysia, Vietnam and Indonesia. The company is based in Kualalumpur, Malaysia, and was founded in 1994 and hence you are not eligible for benefit under SFIS Scheme. In response to the said letter, on 12.06.2013, the petitioner again addressed to respondent No.4 and in detail mentioned at paragraphs a to h and subsequently contended that further it is even more significant to note that in 2008-09 despite the Objective being the same as per Para 3.6.4.1, All Service Provides were eligible in terms of Para 3.6.4.2 of the FTP 2004-09. Hence, it is clear that even foreign Service Providers were eligible for the benefits. In view of the above submissions, it is clear that the issues raised by the Audit section are not correct and our Services are eligible for the benefits issued und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration. Therefore, the petitioner is entitled under the scheme of Served From India Scheme (SFIS). The same has not been considered. Therefore, he sought to allow the writ petition. 7. Per contra, Smt. K.S. Anasuya Devi, CGC for the respondents filed the objections to the writ petition and has contended that the documents produced by the petitioner with regard to SFIS Duty Scrip has been forwarded to the DG, AGCR audit for settlement of Audit para. The DG, AGCR audit has stated that it is seen that the Company is one of the first health care companies to enter India through Foreign Direct Investment (FDI) route. As the Foreign Trade Policy is to encourage brand India and not to incentivize any brand which is created outside India. Hence, the recovery raised by the Audit stands to be made and the same is in accordance with law. She further contended that according to the provisions of Section 5 of the Foreign Trade (Development Regulation) Act, 1992 (No.22 of 1992) read with paragraph 1.2 of the Foreign Trade Policy, the Central Government notifies the Foreign Trade Policy for the duration as specified in paragraph 1.2 of the Foreign Trade Policy. The Foreign Trade Pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Kualalumpur, Malaysia and was founded in 1994 and not promoting the Indian Brand. Please clarify as to how the services not originating from India would be entitled for SFIS benefits? You are requested to remove above deficiencies within a period of 30 days from the date of issue of this letter, otherwise your case will be treated as closed. 10. On the basis of the said letter, the petitioner- Company by their reply dated 08.04.2013 specifically stated how they are entitled to avail benefits under Served from India Scheme which reads as under: 1. Columbia Asia Hospitals Pvt. Ltd. is an Indian Company having a Corporate Identification No.U85110KA2003PTC033055. 2. Under the Companies Act 1956, we are registered with the Registrar of Companies dated 22.12.2003 A copy of the Certificate issued by ROC, along with the Online ROC Certificate is enclosed herewith, which clearly highlights the Company Subcategory as Indian Non-Government Company 3. The hospital services provided by us are rendered in India thus are originating from India. 4. We render healthcare services to various international patients in India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Provider; a. Memorandum of Association Certificate of non-corporation b. Online ROC Copy issued by the Ministry of Corporate Affairs which signifies that Columbia Asia Hospitals Pvt. Ltd. is an Indian Non-Government Company c. PAN Card Copy d. Income Tax Return for ASSESSMENT YEAR 2012-13 e. The Audit Memo provided by your good office has wrongly derived a nexus between Columbia Asia Hospitals in Malaysia and Columbia Asia Hospitals Pvt. Ltd which is an Indian entity. f. As confirmed by the documents submitted above, Columbia Asia Hospitals Pvt. Ltd. has been complying with all the statutory requirements, which an Indian Company is supposed to comply with, i.e. ROC updation, Filing of Income Tax Returns etc. g. Finally to conclude, even if we assume without admitting, that the findings in the Audit Memo is true, we wish to state that our SFIS Application is against the Foreign Exchange Earned in the year 2008-09 which pertains to the Foreign Trade Policy Period 2004-2009, and thus Para 3.12.2 will not be applicable in our case. h. Further it is even more significant to note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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