TaxTMI 
TaxTMI 
2019 (8) TMI 1006
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....cting the petitioner's application for benefits 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 - responden....
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....rned with FTP for the period 2015-20. The FTP 2015-20 contained a scheme called MEIS 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 m....
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....dated 18th July, 2019. 7. When the petition is taken up for consideration Mr. Jetly, learned Counsel appearing for the respondents, states that the suspension of IES No.3115905611 has been withdrawn.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 exami....
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....so far as the interpretation put on paragraph 3.06 of the FTP by the Director General of Foreign Trade - respondent no.3 is concerned. In the above circumstances, the impugned communication dated 18th July, 2019 is set aside. The petitioner to make a fresh representation about its claim for the benefit of paragraph 3.06 of the FTP to the respondent no.3 - the Director General of Foreign Trade who would consider the same and pass appropriate order thereon. This it would do as expeditiously as possible and preferably within 12 weeks from the date this order is uploaded on the High Court website. 11. The four impugned orders dated 25th October, 2017 are also set aside. It is only after the Director General of Foreign Trade rules on the appr....