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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 DGFT could invoke the catch-all provisions under the Foreign Trade Policy, 2023 to require SCOMET authorization for export of aircraft engines and allied parts found to be for civil use.
Analysis: The policy regime under Paragraph 2.01 of the Foreign Trade Policy, 2023 treats exports as free unless regulated by prohibition, restriction, or conditions imposed under other laws. Paragraph 10.02 regulates dual-use items with potential civilian or industrial application as well as use in weapons of mass destruction, while Paragraph 10.05 permits control of non-SCOMET items only where there is written notification or a reason to believe that the item has potential risk for WMD, missile, or military end use. The inspection report and civil type certificates showed that the goods were civil aircraft engines and parts, and the exception in the SCOMET framework for civil aviation-certified aero gas turbine engines applied. On that basis, the materials on record did not justify treating the consignments as controlled items merely on a speculative possibility of dual use.
Conclusion: The invocation of catch-all control and the requirement of SCOMET authorization for the consignments was not justified, and the challenge succeeded.
Ratio Decidendi: Export control under the catch-all provisions cannot be imposed on goods certified and shown to be for civil use absent a legally sustainable basis to treat them as controlled dual-use items.
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