Incorrect simultaneous issuance of dual benefit of Zero duty EPCG and SHIS to exporters under the FTP 2009-14-option providing flexibility to return either benefit
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Simultaneous issuance of Zero Duty EPCG and SHIS now governed by a public notice and amended customs notifications. Concurrent availment of Zero Duty EPCG and Served From India Scheme (SHIS) under FTP 2009-14 was found inconsistent with policy wording; inter-departmental consultations resulted in a Public Notice directing that pending issues of simultaneous issuance or availing of Zero Duty EPCG/Post Export EPCG and SHIS be decided in terms of that Public Notice. Customs has amended notifications to remove overlapping prohibitions for the subsequent FTP period; stakeholders may report implementation difficulties to the customs office.
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Provisions expressly mentioned in the judgment/order text.
Simultaneous issuance of Zero Duty EPCG and SHIS now governed by a public notice and amended customs notifications.
Concurrent availment of Zero Duty EPCG and Served From India Scheme (SHIS) under FTP 2009-14 was found inconsistent with policy wording; inter-departmental consultations resulted in a Public Notice directing that pending issues of simultaneous issuance or availing of Zero Duty EPCG/Post Export EPCG and SHIS be decided in terms of that Public Notice. Customs has amended notifications to remove overlapping prohibitions for the subsequent FTP period; stakeholders may report implementation difficulties to the customs office.
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