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of <h1>Court affirms garment firm's duty-free benefit under DEPB Scheme, rejects withdrawal appeal</h1> <h3>ADDL. DIR. GENERAL OF FOREIGN TRADE, NEW DELHI Versus AMRITSAR SWADESHI WOOLLEN MILLS</h3> The High Court upheld the decision of the learned Single Judge in favor of the respondent, a partnership firm engaged in garment manufacturing, regarding ... - Issues:The legality and correctness of the order passed by the learned Single Judge in W.P. No. 31887/2004 [2013 (292) E.L.T. 183 (Kar.)]Summary:Issue 1: Challenge to the order of withdrawal of benefit under Duty Entitlement Pass Book SchemeThe respondent, a partnership firm engaged in garment manufacturing, claimed duty-free benefit for exporting gents jackets prior to 1-4-1999 under Annexure-B. The benefit was initially granted but later withdrawn based on a general clarification issued on 1-4-1999. The respondent challenged the withdrawal through an appeal and subsequently a writ petition.Judgment: The learned Single Judge found in favor of the respondent, stating that as per Annexure-B, the respondent was entitled to the benefit for exporting woollen jackets before 1-4-1999. The appellants had no grounds to withdraw the benefit based on the later clarification. The High Court upheld the Single Judge's decision, dismissing the appeal as the respondent was rightfully granted the benefit as per the scheme and timeline of events.Key Points:- The respondent claimed duty-free benefit for exporting gents jackets under Annexure-B.- The benefit was withdrawn based on a general clarification issued on 1-4-1999.- The Single Judge ruled in favor of the respondent, considering the timeline of events and entitlement u/s Annexure-B.- The High Court upheld the decision, stating the appellants were not justified in withdrawing the benefit.Conclusion:The appeal challenging the withdrawal of duty-free benefit under the Duty Entitlement Pass Book Scheme was dismissed by the High Court, affirming the respondent's entitlement as per Annexure-B and the timeline of events.
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