TaxTMI 
TaxTMI 
2012 (8) TMI 7
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....ish Kumar, Sr. Standing Counsel & Dr Ashwani Bhardwaj, Jr. Standing Counsel. Resp-2-4. JUDGEMENT Per: S Ravindra Bhat: 1. The petitioner claims a direction in the nature of mandamus to the first respondent to issue instructions to revalidate its scrip which entitled it to customs duty concessions for a period of six months in terms of Serve From India Scheme (SFIS). The beneficiaries of t....
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....crip under the SFIS which it did. Apparently, the request for revalidation was turned down by the Policy Relaxation Committee (PRC) on 29.08.2011. 4. The writ petitioner urges that in terms of the public notice issued by the respondents, the shipment ought to have been cleared duty free as the validity in terms of the said advertisement would extend till that time the goods landed. 5. In rep....
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....of the parties. The terms of the SFIS and the authorization issued under it were clear i.e. that the benefits could be availed for the period of two years. In case of shipment on high seas, the policy provided the extension of concession if the validity period lapsed when the shipment had landed at any Indian port. In other words, in the present case, if the goods had reached in the India by the d....