https://www.taxtmi.com/caselaws?id=434586 Export incentive eligibility under the Foreign Trade Policy depends on the character of the transaction: where goods are exported to a foreign buyer, foreign exchange is realised, and a domestic logistics or FTWZ entity merely facilitates warehousing or shipment, MEIS/Duty Credit Scrip benefits cannot be denied solely because shipping documents refer to that intermediary. Misdescription in the shipping bill does not change the exporter's status or attract exclusions meant for DTA-to-SEZ supplies, trans-shipment, or exports by FTWZ units. On that footing, the cancellation of the issued scrips and the appellate affirmation were unsustainable and the benefit had to be restored. en-us Wed, 22 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434586 Export incentive eligibility under the Foreign Trade Policy depends on the character of the transaction: where goods are exported to a foreign buyer, foreign exchange is realised, and a domestic logistics or FTWZ entity merely facilitates warehousing or shipment, MEIS/Duty Credit Scrip benefits cannot be denied solely because shipping documents refer to that intermediary. Misdescription in the shipping bill does not change the exporter's status or attract exclusions meant for DTA-to-SEZ supplies, trans-shipment, or exports by FTWZ units. On that footing, the cancellation of the issued scrips and the appellate affirmation were unsustainable and the benefit had to be restored. Case-Laws Customs Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434586