https://www.taxtmi.com/caselaws?id=463781 DGFT circulars could not add substantive eligibility limits to the Service Exports from India Scheme by distinguishing actual service providers from aggregators, because the Foreign Trade Policy vested amendment power in the Central Government and DGFT was confined to procedural implementation; the Karnataka HC treated the circulars as altering the policy and quashed them. Recovery notices issued by customs under Section 28AAA were also quashed because the SEIS scrips had not first been cancelled by the issuing authority, so the statutory basis for recovery had not yet arisen and the notices were premature. en-us Thu, 25 Apr 2024 00:00:00 +0530 Mon, 15 Sep 2025 11:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463781 DGFT circulars could not add substantive eligibility limits to the Service Exports from India Scheme by distinguishing actual service providers from aggregators, because the Foreign Trade Policy vested amendment power in the Central Government and DGFT was confined to procedural implementation; the Karnataka HC treated the circulars as altering the policy and quashed them. Recovery notices issued by customs under Section 28AAA were also quashed because the SEIS scrips had not first been cancelled by the issuing authority, so the statutory basis for recovery had not yet arisen and the notices were premature. Case-Laws Customs Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463781