https://www.taxtmi.com/caselaws?id=207410 The Foreign Trade Policy, the Handbook of Procedures and the exemption notification under the Customs Act operate as a composite incentive scheme. The DGFT may prescribe procedural and implementational details under the Policy, but cannot amend it; here, the nexus requirement in paragraph 3.2.6A was treated as a supplementary measure enforcing the actual user condition already contained in the Policy and preventing misuse of the scheme. The corresponding restriction in the DFCE Certificate and the exemption notification were held to further the scheme rather than operate independently. The nexus condition was therefore upheld as valid and not ultra vires. en-us Wed, 13 Jul 2011 00:00:00 +0530 Wed, 09 Dec 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207410 The Foreign Trade Policy, the Handbook of Procedures and the exemption notification under the Customs Act operate as a composite incentive scheme. The DGFT may prescribe procedural and implementational details under the Policy, but cannot amend it; here, the nexus requirement in paragraph 3.2.6A was treated as a supplementary measure enforcing the actual user condition already contained in the Policy and preventing misuse of the scheme. The corresponding restriction in the DFCE Certificate and the exemption notification were held to further the scheme rather than operate independently. The nexus condition was therefore upheld as valid and not ultra vires. Case-Laws Customs Wed, 13 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207410