https://www.taxtmi.com/caselaws?id=425947 Section 7 of the Foreign Trade (Development and Regulation) Act, 1992 requires an Import Export Code for exports, but the proviso ties that requirement to export of services or technology only when a service provider seeks Foreign Trade Policy benefits. Paragraph 3.08(f) of the Foreign Trade Policy 2015-20, by requiring an active code at the time services were rendered, imposed an additional condition not found in the parent Act. A delegated policy cannot add a substantive restriction inconsistent with the enabling statute, so the condition was held unenforceable for SEIS eligibility. en-us Wed, 27 Jul 2022 00:00:00 +0530 Thu, 25 May 2023 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425947 Section 7 of the Foreign Trade (Development and Regulation) Act, 1992 requires an Import Export Code for exports, but the proviso ties that requirement to export of services or technology only when a service provider seeks Foreign Trade Policy benefits. Paragraph 3.08(f) of the Foreign Trade Policy 2015-20, by requiring an active code at the time services were rendered, imposed an additional condition not found in the parent Act. A delegated policy cannot add a substantive restriction inconsistent with the enabling statute, so the condition was held unenforceable for SEIS eligibility. Case-Laws Customs Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425947