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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the public notice issued under paragraph 27(2) of the Handbook of Procedures governed imports made by an export oriented unit in the export processing zone under its letter of permission, and whether the unit was required to obtain a fresh licence and comply with the conditions of that public notice for import of plastic waste and scrap.
Analysis: The import and export policy drew a distinction between general importers and export oriented units in export processing zones. Paragraph 94 of the Export and Import Policy, 1992-97 permitted EOU/EPZ units to import goods, including raw materials, free of duty subject to the negative list, while the Handbook provision and the impugned public notice were framed for the licensing regime applicable to imports by units outside that special regime. The public notice itself stated that imports by 100% EOUs and units in EPZ would continue to be governed by paragraph 94 of the policy. In that setting, the conditions in the public notice could not be applied to the appellants so as to treat their imports as non-compliant on the ground of absence of a separate licence.
Conclusion: The public notice did not govern the appellants' imports, and the appellants were not required to obtain a separate licence or be denied the benefit of their import authorisation on that basis.
Ratio Decidendi: Where a special import regime under the export and import policy expressly governs EOU/EPZ units, a general public notice framed for the ordinary licensing regime cannot override that special regime unless it is made expressly applicable to such units.
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