Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Dominant issue: whether exports described as "woven fabrics of synthetics filament yarn" fall within S. No. 33, Table 4, Appendix 37D and thereby qualify for FPS duty-credit. Court held that the phrase is deliberate, covers products classifiable under ITC (HS) 5407, and therefore such exports ipso facto qualify for FPS benefits. Secondary issue: legality of DGFT's Policy Circular narrowing entitlement. The Court ruled that the DGFT could not restrict Appendix 37D by a clarificatory circular; any restriction must be by amendment to the Handbook and cannot operate retrospectively. Appeals dismissed. - HC
Dominant issue: whether exports described as "woven fabrics of synthetics filament yarn" fall within S. No. 33, Table 4, Appendix 37D and thereby qualify for FPS duty-credit. Court held that the phrase is deliberate, covers products classifiable under ITC (HS) 5407, and therefore such exports ipso facto qualify for FPS benefits. Secondary issue: legality of DGFT's Policy Circular narrowing entitlement. The Court ruled that the DGFT could not restrict Appendix 37D by a clarificatory circular; any restriction must be by amendment to the Handbook and cannot operate retrospectively. Appeals dismissed. - HC
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