https://www.taxtmi.com/caselaws?id=753299 Supplies routed through a Free Trade Warehousing Unit were treated as part of an export arrangement where the petitioner had issued export documentation and received foreign exchange. The Court followed the view that warehousing logistics do not alter the essential character of the transaction, and the exclusionary clauses in the policy do not apply merely because goods pass through an FTWZ before onward shipment. On that basis, eligibility for FPS and MEIS benefits was accepted and the rejection of the claims was quashed. en-us Thu, 04 Apr 2024 00:00:00 +0530 Thu, 30 May 2024 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753299 Supplies routed through a Free Trade Warehousing Unit were treated as part of an export arrangement where the petitioner had issued export documentation and received foreign exchange. The Court followed the view that warehousing logistics do not alter the essential character of the transaction, and the exclusionary clauses in the policy do not apply merely because goods pass through an FTWZ before onward shipment. On that basis, eligibility for FPS and MEIS benefits was accepted and the rejection of the claims was quashed. Case-Laws Customs Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753299