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Implementation of the Hon'ble Supreme Court's Judgment dated 27th Oct 2015 in Civil Application No. 554 of 2006 with regard to Target Plus Scheme (TPS) Scrips for the exports made in the year 2005-06 over 2004-05
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Retrospective application barred: TPS notifications apply prospectively, requiring re-examination of claims and recovery where applicable. The judgment requires that notifications altering Target Plus Scheme entitlement and exclusions for 2005-06 operate only from their issuance dates, preserving original TPS rates and eligibility for exports prior to those dates. Regional authorities must re-examine pending TPS claims, issue additional scrips or recover wrongful grants after Zonal Committee due diligence focused on high-growth claims and pre-notification product exclusions, deny benefits where misuse is established, secure certificates confirming no government dues before release, and report fortnightly on implementation and recoveries.
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.
Retrospective application barred: TPS notifications apply prospectively, requiring re-examination of claims and recovery where applicable.
The judgment requires that notifications altering Target Plus Scheme entitlement and exclusions for 2005-06 operate only from their issuance dates, preserving original TPS rates and eligibility for exports prior to those dates. Regional authorities must re-examine pending TPS claims, issue additional scrips or recover wrongful grants after Zonal Committee due diligence focused on high-growth claims and pre-notification product exclusions, deny benefits where misuse is established, secure certificates confirming no government dues before release, and report fortnightly on implementation and recoveries.
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