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Issues: Whether paragraph 7.06(b) of the Foreign Trade Policy, 2015-2020 and the corresponding paragraph in the Handbook of Procedures could be read down so as not to require fixation of a brand rate of duty drawback for refund of the customs component, and whether the petitioner was entitled to claim duty drawback on the customs component under Column 'B' of the All Industry Rate without insisting on actual duty-paid documents.
Analysis: The petition was treated as covered by an earlier decision of the same Court, and the only noted distinction was that the impugned condition was now found in the Foreign Trade Policy instead of the earlier policy circular. The Court noted the subsequent amendment to paragraph 7.06, including the retrospective amendment, and accepted the petitioner's position that the clarification supported the claim for drawback on the customs component. On that basis, the pre-amendment condition requiring a brand rate based on actual duty-paid documents was held not to govern the petitioner's claim for return of basic customs duty. The corresponding provision in the Handbook of Procedures was also treated in the same manner.
Conclusion: The impugned condition was read down to the extent that the petitioner was not required to obtain a brand rate of duty drawback based on actual duty-paid documents for the customs component, and the respondents were directed to accept the claims for drawback under Column 'B' of the All Industry Rate without insisting on such documents, subject to a suitable disclaimer by the DTA unit.
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