TaxTMI 
TaxTMI 
2024 (10) TMI 516
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....eard Mr. S. C. Keyal, learned Standing Counsel for the Customs Department. 2. As agreed to by the learned counsel for the parties, these matters are taken up together for final disposal, more particularly, in view of the prayer made by the learned counsel for the petitioner to relegate the matters to the competent authority to decide the grievances raised by them by filing representation which was forwarded by the Commissioner of Excise with a comment that such representation is having merit. 3. The petitioner No. 1 in WP(C)/5302/2018 is the Bamboo Industries Association of India, a society registered under the Societies Registration Act, 1860, and the petitioner No. 2 is the President of the said Association. They have approached this Co....
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....schemes including, a scheme called Technology Development Assistance (TDA). Taking assistance under such scheme and after obtaining EPCG license for producing export quality bamboo products, the industrial unit under petitioner No. 1 was set up. 7. According to the petitioner, there was an unequivocal promise that the Union would enable the petitioners to establish the manufacturing unit by way of making available technical knowhow and other assistance. However, according to the petitioner, such benefits, based on which the petitioner started the industry, was withdrawn resulting in the altered position of the petitioner having a detrimental affect which resulted in the near closure of the industry. According to the petitioner, in the mean....
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....g to the learned counsel, even if, it is assumed that the period under "Sob Ka Biswas" is over, the Union of India is not powerless to consider the case of the petitioners in terms of the recommendation made by different authorities, more particularly in the background fact of the present case and different policy decision of Union for economic upliftment of North East India. 12. It is seen from the record that the facts so far relating to the establishment of the industry and beneficial scheme made available are not disputed by the respondents. 13. Chapter-V of the Export Promotion Capital Goods Scheme formulated under Foreign Trade Policy, 2018-2020, in paragraph 5.1. deals with the EPCG Scheme. The said scheme allows the import of capi....
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....ndustries product of other under country like India and with an object to maintain their monopoly in the international market. II. As good and efficient bamboo processing machines are not available, the entrepreneurs are to import the same under the EPGC scheme. However, considering the Chinese hegemony, the bamboo industries are finding it difficult to export finished products from India and fulfillment of export obligations had become a major difficulty for them. III. There is an enormous scope of bamboo-based industries in the North Eastern Region, so there is a need for extending special concessions to this sector so that they can compete in the international market. IV. Therefore, waiver of export obligation and duty saved amo....