https://www.taxtmi.com/caselaws?id=333733 A trade notice issued under the foreign trade policy cannot be used as a mere clarification if it changes the substantive scope of an incentive entry or retrospectively divests benefits already granted. Here, the notice was treated as exceeding the power to clarify doubts because it sought to narrow a broad goods description and support recovery of duty credit scrips. An independent MEIS claim could not be stalled merely because a separate FPS recovery dispute was pending; any recovery had to follow the prescribed procedure and not by obstructing a fresh benefit application. The notice was therefore set aside and the MEIS applications required processing in accordance with law. en-us Thu, 13 Oct 2016 00:00:00 +0530 Fri, 17 Feb 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333733 A trade notice issued under the foreign trade policy cannot be used as a mere clarification if it changes the substantive scope of an incentive entry or retrospectively divests benefits already granted. Here, the notice was treated as exceeding the power to clarify doubts because it sought to narrow a broad goods description and support recovery of duty credit scrips. An independent MEIS claim could not be stalled merely because a separate FPS recovery dispute was pending; any recovery had to follow the prescribed procedure and not by obstructing a fresh benefit application. The notice was therefore set aside and the MEIS applications required processing in accordance with law. Case-Laws Customs Thu, 13 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333733