TaxTMI 
TaxTMI 
2025 (1) TMI 1386
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....uance of scrips under the MEIS during the period June 2017 to August 2022 at the rate of 5% of the FOB value of the goods exported by the Petitioner. Out of these 111 applications, in respect of 38 applications reward/benefit [at the rate of 2% of the FOB value] was granted pursuant to an order passed by this Court on 29th May 2019 in Writ Petition No. 1392 of 2018. However, in respect of the balance 73 applications filed post December 2018, no reward/benefit was granted. It is the case of the Petitioner and which is not factually disputed, that in the impugned order, Respondent No. 3 rejected the claim of the Petitioner for (i) the differential amount of 3% benefit under the MEIS in respect of 38 applications [amounting to Rs. 4,92,77,066/-] and (ii) the entire claim under the MEIS in respect of 72 applications [amounting to Rs. 14,57,85,436/-]. One application allotted File No. 27/21/090/50330/AM21 dated 13th June 2020, and amounting to Rs. 31,44,000/- has inadvertently been missed out in the impugned order. Hence, the total amount claimed as a benefit under the MEIS is Rs. 19,82,06,502/-. 4. According to the Petitioner, it is a leading manufacturer of synthetic fibre ropes si....
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....try of Commerce, Government of India, from Financial Year 2009-10 till date and (ii) The Export Promotion Council for EOUs and SEZs ("EPCES") for the Financial Year 2016-17 and then again from 2022-23 onwards till date. 9. It is the case of the Petitioner that it has made multiple applications in the prescribed Form for issuance of scrips under the MEIS at the rate of 5% of the FOB value of the goods exported and the same were regularly issued to them during the period April 2015 to June 2017. Though the issue of classification of the Petitioners goods [involved in the present proceedings], has been contested on different levels before, (i) the Customs Authorities; (ii) the Customs Excise and Service Tax Appellate Tribunal (CESTAT); (iii) this Court; and (iv) the Hon'ble Supreme Court, the dispute in the present Petition is restricted to the non-processing of pending applications and non-granting of the reward/scrips under the MEIS as set out above. 10. Though the impugned order makes certain observations on the merits of the case (in paragraph 17 to 21 thereof) from paragraph 26 and 27 of the said order it is clear that the rejection of th....
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.... (except items) listed as 'Restricted' items in ITC (HS) (b) Any other benefit or concession under FTP shall be required to furnish or upload on DGFT's website in the Importer Exporter Profile, the RCMC granted by competent authority in accordance with procedure specified in HBP unless specifically exempted under FTP. Certificate of Registration as Exporter of Spices (CRES) issued by Spices Board shall be treated as Registration-Cum-Membership Certificate (RCMC) for the purposes under this Policy." 13. Paragraph 2.91 talks about Registering Authorities and stipulates that the Registering Authority is a body notified by the DGFT to register importers/exporters as its members and issue a RCMC. The list of notified Registering Authorities is at Appendix-2T. Paragraph 2.91 reads thus: "2.91 Registering Authorities (a) Registering Authority is a body notified by DGFT in this regard to register importers/exporters as its members by issuing RCMC. (b) The list of notified Registering Authorities is at Appendix-2T. (c) EPCs acting as the Registering Authorities for RCMC at present will continue to act as Registering Authorities and issue RCMC ....
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....x 2T is the Export Promotion Council for EOU & SEZs (EPCES) and Item No. 12 is the Federation of Indian Export Organisations (FIEO). It is therefore not in dispute that both the aforesaid councils are recognized as Registering Authorities under the Foreign Trade Policy 2015-20. The relevant portion of Appendix 2T reads thus:- "APPENDIX-2T List of Export Promotion Councils/Commodity Boards/Export Development Authorities S.No. Name of Export Promotion Councils/ Commodity Boards Registered Office/Head Office Details of products falling within their jurisdiction EXPORT PROMOTION COUNCILS 1. Apparel Export Promotion Council Registered Office A-223, Okhla Industrial Area Phase-I, Okhla New Delhi-110020 Tel:011-26372721 Fax: 011-26814251 E-mail:[email protected] Head Office Apparel House, Institutional Area Sector-44, Gurgaon Haryana-122003 Tel: 0124-2708000 Fax: 0124-2708004. E-mail:[email protected] Readymade garments. 2. Basic Chemicals, Pharmaceuticals & Cosmetics EPC (CHEMEXCIL) Jhansi Castle, 4^th Floor 7 Cooperage Road Mumbai-400001. Tel:022-2021288/22021330/22825861. website: 222.chemexcil.gov.in....
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....stume/Fashion Jewellery • Silver Filligree Jewellery & Silver Filligree • Rough Diamonds 14. ..... 15. ..... 16. ..... 17. ..... 18. ..... 19. ..... 20. ..... 21. ..... 22. ..... 23. ..... 24. ..... 25. ..... 26. ..... 27. ..... 28. ..... 29. ..... 30. ..... 31. ..... 32. ..... 33. ..... 34. ..... 35. ..... 36. ..... 37. ..... (emphasis supplied) 16. It appears from the impugned order that the only ground on which the MEIS benefit/scrips were refused to the Petitioner by Respondent No. 3 was because according to Respondent No. 3 the Compe....
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....FTP 2015-20). However, the unit did not have a valid RCMC during the period of export for which MEIS claim were filed and placed before me for disposal. Hence, the application merits rejection on this ground itself. 27. Accordingly, I reject the following claims of the unit described in (i) Table-I of to the extent of pending/balance amount of MEIS scirp and (ii) Table-II without going further into any other aspects." (emphasis supplied) 17. After going through the relevant portion reproduced above, we are clearly of the view that benefit/scrips under the MEIS have been denied to the Petitioner on a complete misconstruction of the provisions. We say this because under Appendix 2T, one of the Registering Authorities and which is recognized, is the FIEO. Under Appendix 2T (under the Foreign Trade Policy of 2015-20) there was no requirement that a 100% Export Oriented Unit had to be registered only with EPCES and not with FIEO. In fact, because there was this confusion, on 12th October 2022, the Government of India, Ministry of Commerce and Industry, Seepz Special Economic Zone Authority, SEEPZ-SEZ, Andheri (E), Mumbai, issued Circular No.78 of 2022 informing all ....
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....t also the affidavit-in-reply filed to the above Writ Petition. As can be seen from the impugned order itself, in paragraph 25 thereof, Respondent No. 3 refers to Item No. 10 of Appendix 2T of the Foreign Trade Policy 2015-2020 and opines that EPCES (at Item No. 10) is the Competent Authority to issue a RCMC for 100% EOUs and SEZ Units. However, Item No. 10 of Appendix 2T of the Foreign Trade Policy 2015-20 is not EPCES but the Export Promotion Council for Handicrafts. This is clear from the Appendix 2T we have reproduced hereinabove. However, in Appendix 2T of the Foreign Trade Policy 2023, and which is annexed to the affidavit-in-reply, Item No. 10 reads thus:- "APPENDIX-2T LIST OF EXPORT PROMOTION COUNCILS/COMMODITY BOARDS/EXPORT DEVELOPMENT AUTHORITIES S.No. Name of Export Promotion Councils/Commodity Boards Registered Office/Head Office Details of products falling with their jurisdiction EXPORT PROMOTION COUNCILS 1. ..... 2. ..... 3. ..... 4. ..... 5. 6. 7. ....