Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Export-Import Foreign Trade Policy |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Foreign Trade (development and Regulation) Act, 1992 (22 of 1992) |
Case(s) Referred | Referred Case 0 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Export-Import Policy: Foreign Trade Policy 2004-2009 – Scheme notified for 2006-2007 provided that exports made by export-oriented units (EOUs) shall not be taken into account for Duty Credit Entitlement under the scheme – Circular dated 21.01.2009 was issued to clarify that for the period 1.4.2006 to 31.3.2007, exports made by EOUs are not eligible for benefits under various schemes – Appellant was engaged in the manufacturing/ trading and selling of Guar Gum, Guar Chri and Korma and was purchasing Guar Gum Powder from a 100% EOU – Appellant filed writ petition before High Court challenging the circular on the ground that it was contrary to the Foreign Trade Policy 2004-2009 – High Court dismissed writ petition – Held: Circular dated 21.01.2009 did not modify or amend the Scheme notified for the year 2006-07 – It only clarified that 100% EOUs who are not entitled to seek exemption cannot avail benefit indirectly through the purchasers from them – It is modification or amendment of the Scheme which is required to be carried out by publication in the official gazette but not the clarifications to remove ambiguity in the existing Scheme – The purpose of the Scheme is that 100% EOU or units situated in Special Economic Zone are not to be granted incentives – The purpose and object of the Scheme notified cannot be defeated by granting incentives to units which exports though 100% Export Oriented Units – In terms of Clause 3.8.5 of the Scheme, the Government has reserved the right to specify from time to time the export products which shall not be eligible for calculation of entitlement – Therefore, Circular dated 21.01.2009 cannot be said to be illegal in any manner – Since the appellant is a purchaser from 100% EOUs, therefore, the medium of the appellant cannot be used to avoid the intended purport of the policy for the year 2006- 07 – Foreign Trade (Development and Regulation) Act, 1992 – s.5. |
Judge | Hon'ble Mr. Justice Hemant Gupta |
Neutral Citation | 2020 INSC 186 |
Petitioner | M/s. Nola Ram Dulichand Dal Mills & Anr. |
Respondent | Union Of India & Ors. |
SCR | [2020] 2 S.C.R. 870 |
Judgement Date | 2020-02-14 |
Case Number | 10636 |
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