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    <title>2024 (8) TMI 729 - DELHI HIGH COURT</title>
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    <description>The Delhi HC quashed a notification restricting export of aircraft engines to UAE under Catch-all provisions of Foreign Trade Policy 2023. The court found that GE CF-34-8E5 engines were certified by DGCA as civil aviation engines with type rating certificates, making them exempt from SCOMET restrictions per Clause 8A901.1.A. Despite respondent&#039;s argument about dual-use potential for military purposes, the court held that DRDO had cleared the engines for civilian application and petitioner provided end-user certificates confirming civil use. The court emphasized that export regulations must be rational, balancing economic interests with security concerns, and items certified by experts for civil use cannot be restricted merely due to theoretical military potential.</description>
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      <link>https://www.taxtmi.com/caselaws?id=757025</link>
      <description>The Delhi HC quashed a notification restricting export of aircraft engines to UAE under Catch-all provisions of Foreign Trade Policy 2023. The court found that GE CF-34-8E5 engines were certified by DGCA as civil aviation engines with type rating certificates, making them exempt from SCOMET restrictions per Clause 8A901.1.A. Despite respondent&#039;s argument about dual-use potential for military purposes, the court held that DRDO had cleared the engines for civilian application and petitioner provided end-user certificates confirming civil use. The court emphasized that export regulations must be rational, balancing economic interests with security concerns, and items certified by experts for civil use cannot be restricted merely due to theoretical military potential.</description>
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