https://www.taxtmi.com/caselaws?id=1280 DTA sales under the 100% EOU scheme were treated as an incidental facility, not an essential part of the export-oriented policy. The Central Government could modify the Foreign Trade Policy under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 in public interest to prevent misuse of the scheme, including diversion of imported rough marble into the domestic market and substitution of imported inputs with domestic inputs. The restriction on DTA sales was therefore held reasonable and justified by public interest, and the challenge to the circular and notification failed. en-us Tue, 03 Apr 2007 00:00:00 +0530 Sat, 21 Apr 2012 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1280 DTA sales under the 100% EOU scheme were treated as an incidental facility, not an essential part of the export-oriented policy. The Central Government could modify the Foreign Trade Policy under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 in public interest to prevent misuse of the scheme, including diversion of imported rough marble into the domestic market and substitution of imported inputs with domestic inputs. The restriction on DTA sales was therefore held reasonable and justified by public interest, and the challenge to the circular and notification failed. Case-Laws Customs Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1280