2019 (8) TMI 1006

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....s of duty credit scrips available under the Merchandise Exports from India Scheme (for short "MEIS") as a part of the Foreign Trade Policy (FTP) for the period 201520; and   (b) the suspension of IES (Import Export Code) No.3115905611. The challenge was on the basis that the above impugned actions on the part of the respondents were in breach of principles of natural justice. This in as much as both the impugned orders and the suspension of the IEC were without hearing and without furnishing of any reasons for the actions taken. 3. After the petition was filed, the Deputy Director General of Foreign Trade with the approval of the Director General of Foreign Trade - respondent no.3, by a communication dated 18th July, 2019, informed ....

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....IS Scheme so as to accelerate export of goods from India. The paragraph 3.06 of the FTP 2015-20 lists out the category of exporters who are not entitled to and / or otherwise not eligible for benefit of duty credit scrips under the MEIS scheme. Amongst the categories excluded for MEIS benefit are supplies made from DTA units to SEZ units and exports made by units in FTWZ. (d) The issue of duty credit scrips under the MEIS scheme would entitle the petitioner to import raw materials free of custom duty subject to the extent specified in the duty credit scrips issued under the MEIS by the Director General of Foreign Trade. Thus, the petitioner made four applications, all dated 6th October, 2017, claiming the benefit of duty credit scrips und....

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....s, states that the suspension of IES No.3115905611 has been withdrawn. Thus, the only issue which now remains is whether the petitioner is entitled to the benefit of MEIS scheme for exports made through FTWZ, when it is not a unit in FTWZ. 8. We note that the impugned communication dated 18th July, 2019 of the Deputy Director General of Foreign Trade, issued with the approval of respondent no.3, reads as under : "Dear Exporter, Please refer to the matter raised by the your letter dated 08.12.2017 for consideration of this Directorate on Exports from DTA to FTWZ. 2. The matter has been examined in the Directorate and it is conveyed that i. Under para 3.06(i) Supplies made from DTA units to SEZ units & Para 3.06(vii) Exports made by un....