TMI Blog2023 (2) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... in that behalf. Keeping in view the judgment as well as the revised instructions dated 06th February, 2023 issued by the Directorate of Revenue Intelligence, present writ petition is allowed. - W.P.(C) 10689/2020 - - - Dated:- 8-2-2023 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SAURABH BANERJEE For the Petitioner Through: Mr. Kavin Gulati, Sr. Advocate with Mr. Monish Panda, Mr.P arth J. Contractor and Mr. Anmol Jassal, Advocates. For the Respondents Through: Mr. Ripu Daman Bhardwaj, CGSC with Ms. Aakriti Roy, Adv. for R-1/UOI Mr. Aditya Singha, Sr. Standing Counsel with Mr. Adhishwar Suri, Adv. for R-3/DRI JUDGMENT MANMOHAN, J: (ORAL) 1. Present writ petition has been filed with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the FTP in simultaneously availing SHIS and zero duty EPCG benefit in the same year, it surrendered the EPCG benefit received under zero duty EPCG authorization by voluntarily exiting. Consequently, the Petitioner became liable to pay customs duty (saved amount i.e. exemption availed under Notification No.102/09-Cus dated 1l.9.2009) along with interest of 15%. Accordingly, the Petitioner vide its request of demand letters dated 16.2.2015 and 18.2.2015 applied to the Regional Licensing Authority of Respondent No.2 at Cuttack and Panipat for the issuance of demand notices in order to pay the customs duty along with an interest of 15% ad valorem as regards the capital goods imported under the EPCG scheme in terms of 5.14 of the HBP. In pursu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of another exporter. Such clarifications are issued by Respondent No.2 under powers vested under para 2.57(a) of the FTP 2015-20. A copy of Clarification dated 20.2.2017 issued by Respondent No.2 is annexed hereto and marked as Annexure R-1/1 . 6. That I state that the intent of the FTP 2009-14 was to prevent dual benefit to be taken by an exporter, both zero duty EPCG authorization in a particular year and SHIS benefit for the exports made in the year preceding to that year in which the zero duty EPCG authorization was availed. This position was as per vide Public Notice 12 dated 26.7.2012, which stated as under: Para 3.10.3 (b) is being rewritten to better reflect the intention of policy. The rewritten para will be as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That I accordingly state that the actions of the Petitioner in regularization of the impugned EPCG authorizations and subsequently availing benefits under SHIS scheme after regularization of the EPCG authorizations from Regional Licensing Authorities is not a violation of the extant policy and procedure and a clarification to that effect has been sent to similarly placed exporters by Respondent No.2. 3. Though initially the Directorate of Revenue Intelligence (DRI) had filed a counter-affidavit opposing the present writ petition, yet today learned counsel for the DRI has handed over his revised instructions dated 6th February, 2023. The said revised instructions are reproduced hereinbelow:- Please refer to your letter bearing N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09-2014 and also as per Para 2.57 of the FTP 2015-2020 and the decision of DGFT shall be final and binding. DGFT is also the proper authority to look into the matter of regularization of EPCG authorizations, issuance and availment of SHIS scrips. As seen from the counter-affidavit filed by DGFT, on similar matter, several clarifications in the same line has already been issued to the concerned exporter by DGFT. This is for your information and necessary action. 4. In view of the aforesaid revised instructions, learned senior counsel for the petitioner does not press prayer (a) of the present writ petition. 5. The Supreme Court in Titan Medical Systems Pvt. Ltd. vs. Collector of Customs New Delhi 2003 9SCC 133 has held as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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