Deemed exports counted in FOB computation for DTA sale entitlement when policy and forms made no express distinction.

For DTA sale entitlement under paragraph 6.8(a) of the Foreign Trade Policy, deemed exports were to be included in the FOB value computation where the policy and application format did not expressly distinguish them from physical exports. The controlling principle was that, absent an explicit exclusion, deemed exports formed part of the export value base for calculating eligibility. The adverse order was therefore liable to be set aside, and the petitioner was entitled to the benefit of deemed exports in the computation.

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Issues: Whether the petitioner was entitled to the benefit of deemed exports while calculating the FOB value of exports for DTA sale entitlement under paragraph 6.8(a) of the Foreign Trade Policy.

Analysis: The entitlement dispute turned on whether deemed exports were to be treated differently from physical exports for the purpose of calculating DTA sale eligibility. The controlling reasoning was that, for the relevant period, the application framework and the policy language did not make an overt or explicit distinction between deemed exports and physical exports. The expressions used in the policy and application format treated deemed exports as part of the export value base for the purpose of DTA sale entitlement.

Conclusion: The petitioner was entitled to the benefit of deemed exports while calculating FOB value of exports, and the adverse order was liable to be set aside.

Ratio Decidendi: Where the applicable policy and application format do not expressly distinguish deemed exports from physical exports for DTA sale entitlement, deemed exports must be counted in the export value computation.

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