2019 (11) TMI 1685 - SCH - Customs

Target Plus Scheme for the export made in the year 2005-06 - trade notice dated 08.05.2017 - requirement of dues certificate or not - HELD THAT - It is observed that clause 8 of the notification dated 08.05.2017 refers to pending dues to Government only. Those applicant(s), who have not filed their no dues certificate may file the same in the format as required by the notification and represent the matter - List on 04.02.2020.

Summary

Issues: Implementation of Target Plus Scheme for export made in 2005-06, Requirement of no dues certificate, Benefit extension under the judgment of 27.10.2015, Representation to Ministry of Commerce and Industry, Pending dues to Government, Filing of no dues certificate.

The judgment by the Supreme Court of India addressed the implementation of the Target Plus Scheme for exports made in the year 2005-06. The counsel for the Union of India highlighted a trade notice issued by the Ministry of Commerce and Industry on 08.05.2017, emphasizing the provision for implementing the court's judgment of 27.10.2015. It was noted that as per the notification, no dues certificate was not mandatory, and clause 8 specifically mentioned pending dues to the Government. However, the counsel for the applicants argued that despite not submitting the no dues certificate to the Ministry, they were not receiving the benefits under the Target Plus Scheme as directed by the court's judgment. In response, the senior counsel for the Union of India suggested that the applicants should approach the Secretary of the Ministry of Commerce and Industry to present their case for consideration of their entitlement.

The court made it clear that clause 8 of the notification dated 08.05.2017 specifically dealt with pending dues to the Government. The court directed those applicants who had not yet filed their no dues certificate to do so in the required format as specified by the notification and then represent their case to the concerned authorities. The court scheduled the next hearing on 04.02.2020 to further address the matter and ensure compliance with the necessary procedures for availing the benefits under the Target Plus Scheme.