Incorrect simultaneous issuances 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 export incentives: option to return either EPCG or SHIS benefit under Public Notice resolving prior overlap. Concurrent issuance and availing of zero duty EPCG and SHIS under FTP 2009-14 was found inconsistent with FTP/HBP provisions; inter-departmental review led to a Public Notice prescribing resolution of pending simultaneous-issuance cases and allowing flexibility to return either benefit, and Customs amended notifications to remove a related bar for FTP 2015-20.
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.
Simultaneous export incentives: option to return either EPCG or SHIS benefit under Public Notice resolving prior overlap.
Concurrent issuance and availing of zero duty EPCG and SHIS under FTP 2009-14 was found inconsistent with FTP/HBP provisions; inter-departmental review led to a Public Notice prescribing resolution of pending simultaneous-issuance cases and allowing flexibility to return either benefit, and Customs amended notifications to remove a related bar for FTP 2015-20.
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