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        2019 (11) TMI 1685 - SCH - Customs

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        Supreme Court clarifies Target Plus Scheme implementation for exports, no mandatory dues certificate The Supreme Court of India addressed the implementation of the Target Plus Scheme for exports made in 2005-06. The court clarified that a no dues ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Supreme Court clarifies Target Plus Scheme implementation for exports, no mandatory dues certificate

                            The Supreme Court of India addressed the implementation of the Target Plus Scheme for exports made in 2005-06. The court clarified that a no dues certificate was not mandatory as per a trade notice issued by the Ministry of Commerce and Industry. However, applicants were directed to file the certificate in the specified format and approach the Ministry for consideration of benefits. The court emphasized the need to comply with procedures to avail scheme benefits, scheduling the next hearing for further review on 04.02.2020.




                            Issues: Implementation of Target Plus Scheme for export made in 2005-06, Requirement of no dues certificate, Benefit extension under the judgment of 27.10.2015, Representation to Ministry of Commerce and Industry, Pending dues to Government, Filing of no dues certificate.

                            The judgment by the Supreme Court of India addressed the implementation of the Target Plus Scheme for exports made in the year 2005-06. The counsel for the Union of India highlighted a trade notice issued by the Ministry of Commerce and Industry on 08.05.2017, emphasizing the provision for implementing the court's judgment of 27.10.2015. It was noted that as per the notification, no dues certificate was not mandatory, and clause 8 specifically mentioned pending dues to the Government. However, the counsel for the applicants argued that despite not submitting the no dues certificate to the Ministry, they were not receiving the benefits under the Target Plus Scheme as directed by the court's judgment. In response, the senior counsel for the Union of India suggested that the applicants should approach the Secretary of the Ministry of Commerce and Industry to present their case for consideration of their entitlement.

                            The court made it clear that clause 8 of the notification dated 08.05.2017 specifically dealt with pending dues to the Government. The court directed those applicants who had not yet filed their no dues certificate to do so in the required format as specified by the notification and then represent their case to the concerned authorities. The court scheduled the next hearing on 04.02.2020 to further address the matter and ensure compliance with the necessary procedures for availing the benefits under the Target Plus Scheme.
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