TaxTMI 
TaxTMI 
2023 (2) TMI 402
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....e a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, quashing the impugned Para C of Public Notice 30/2015-2020 dated 8.09.2016 issued by Respondent No. 2 as illegal and violative of Foreign Trade (Development & Regulation) Act; b. Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, quashing the impugned Order NO. 09/(10)ADG (Adj)/DRI/N. Delhi/2020-21 dated 31.08.2020 passed by the Respondent No. 4; 2. Learned senior counsel for the petitioner primarily contends that in the present case, there is no question of simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme as the petitio....
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....sued by Regional Licensing Authorities of Panipat and Cuttack, the Petitioner paid the custom duty by utilizing the SHIS scrips purchased from the open market as stipulated under 5.14 of the HBP while the interest was paid in cash in accordance with para 3.17.11 of the FTP. Accordingly, the Regional Licensing Authorities of Panipat and Cuttack accepted the payment and issued exit letter(s) dated 30.4.2015, 1.5.2015 and 25.6.2015 for the FY 2012-13, FY 2013-14 to the Petitioner. 4. That I state that after regularizing/exiting from the obligations under EPCG authorizations, the Petitioner applied for scrips under SHIS and accordingly, the Regional Licensing Authority issued SHIS scrips vide letter dated 6.5.2016 and 25.5.201....
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.... "b) In case an applicant has availed Zero Duty EPCG Authorisation during the year 2010-11 or 2011-12 or 2012-13, they shall not be entitled to SHIS for that year [i.e. for export made during the respective previous years (2009-10, 2010-11, 2011-12)]. Such SHIS applications will be summarily rejected and para 9.3 (late cut for delay in filing application) shall also not be applicable." In the instant case, one benefit (taken under EPCG authorizations) had been regularized after paying duty with interest by the Petitioner. 7. That I state that impugned Public Notice 30/2015-2020 dated 8.9.2016 was issued after the RLAs had accepted and regularized the EPCG authorizations and the Petitioner had already availed SHIS benefits ....
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.... No. CBIC/AS/034/2023, dated 14.01.2023 regarding the above subject. The stand of the department has already been elaborated in the counter-affidavit filed by this office before the Hon'ble High Court of Delhi and the Court will decide based on merit of the case. However, on examination of the counter-affidavit filed by DGFT before the Hon'ble High Court of Delhi, this office has no objection regarding the point raised in the counter-affidavit wherein they have stated that- 1) The impugned Public Notice 30/2015-2020 dated 08.09.2016 was issued after the RLAs had accepted and regularized the EPCG authorizations and the Petitioner had already availed SHIS benefits. Therefore, para C of the Public Notice 30/2015-2020....
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....3 has held as under:- "12. As regards the contention that the appellants were not entitled to the benefit of the exemption notification as they had misrepresented to the licensing authority, it was fairly admitted that there was no requirement, for issuance of a licence, that an applicant set out the quantity or value of the indigenous components which would be used in the manufacture. Undoubtedly, while applying for a licence, the appellants set out the components they would use and their value. However, the value was only an estimate. It is not the respondents' case that the components were not used. The only case is that the value which had been indicated in the application was very large whereas what was actually s....