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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 an amendment to Clause 4.29(VIII) of the Foreign Trade Policy, introduced after the export consignments had been made, could be applied to deny duty-free import of Natural Rubber under a valid DFIA licence issued on the basis of the earlier export performance.
Analysis: The right claimed under the DFIA flowed from exports completed between June 2015 and October 2015, when the governing policy did not contain the later restriction relating to Appendix-4J. The amendment introducing the additional bar came into force on 21-3-2017, much after the exports and after issuance of the licence. The entitlement to import Natural Rubber was also reflected in the relevant Standard Input and Output Norms. On that basis, the later amendment could not be used to defeat the petitioner's accrued entitlement, and the cited decisions of the Court supported that view.
Conclusion: The amendment could not be applied retrospectively to deny the petitioner the benefit of the DFIA for Natural Rubber; the challenge succeeded and the impugned order was liable to be set aside.
Final Conclusion: The writ petition was allowed, the refusal to permit duty-free import of Natural Rubber was quashed, and the DFIA licence was held to continue to operate for the stated period.
Ratio Decidendi: A subsequent policy amendment cannot retrospectively curtail a DFIA entitlement that had accrued on the basis of exports made under the earlier policy regime.
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