https://www.taxtmi.com/caselaws?id=1201 The Court upheld a circular by the Ministry of Finance regarding Duty Entitlement Pass Book Scheme under the Export-Import Policy, determining that deemed exports cannot be equated to physical exports for Domestic Tariff Area sales compliance. The Court found the circular did not contravene the Policy, Foreign Trade Regulation Act, or constitutional provisions, dismissing the writ petition without costs but granting the petitioner time to respond to a show cause notice. en-us Tue, 14 Nov 2006 00:00:00 +0530 Wed, 28 Jan 2009 21:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1201 The Court upheld a circular by the Ministry of Finance regarding Duty Entitlement Pass Book Scheme under the Export-Import Policy, determining that deemed exports cannot be equated to physical exports for Domestic Tariff Area sales compliance. The Court found the circular did not contravene the Policy, Foreign Trade Regulation Act, or constitutional provisions, dismissing the writ petition without costs but granting the petitioner time to respond to a show cause notice. Case-Laws Customs Tue, 14 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1201