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2021 (4) TMI 428 - HC - CustomsMisuse of the Special scheme to promote export - some benefits which had already accrued to exporters under the EXIM Policy were taken away. - Validity and Scope of Notifications - Power to DGFT to amend the policy - Notifications are Retrospective or prospective - HELD THAT - In view of the decision of the Supreme Court in DIRECTOR GENERAL OF FOREIGN TRADE AND ANOTHER VERSUS M/S. KANAK EXPORTS AND ANOTHER 2015 (11) TMI 80 - SUPREME COURT , the appeal is disposed of on same terms holding that Notification No. 48/2005 dated February 20, 2006 and Notification No. 8/2006 dated June 12, 2006 cannot be applied retrospectively and they would be effective only from the dates they were issued. The Order dated 29th September 2005 passed by the learned single Judge is set aside and the Writ Appeal is disposed of in the light of the decision of the Supreme Court in DIRECTOR GENERAL OF FOREIGN TRADE AND ANOTHER. Needless to state that the appellant shall be entitled to take steps to avail of the benefit of Trade Notice dated 7/2018 dated 8th May 2017. Appeal disposed off.
Issues:
Challenge to Notification dated 21st April 2004 - Dismissal of writ petition - Benefit under Trade Notice No.7/2018 dated 8th May 2017 - Appellant's entitlement to avail benefits. Analysis: The appellant challenged the Notification dated 21st April 2004 in a writ petition before the learned single Judge, which was subsequently dismissed. The appellant appealed this decision, which led to the current judgment. During the proceedings, the appellant's counsel referred to a Supreme Court judgment (2016) 2 SCC 226 (DIRECTOR GENERAL OF FOREIGN TRADE AND ANOTHER vs. M/S.KANAK EXPORTS AND ANOTHER), indicating that the issue at hand was covered by this precedent. The appellant's counsel further pointed out that in line with the Supreme Court decision, the respondents had issued Trade Notice No.7/2018 dated 8th May 2017. It was acknowledged by the Central Government Standing Counsel that the appellant should be allowed to take necessary steps to benefit from this notice. The Court, considering the Supreme Court's ruling in the mentioned case, set aside the single Judge's order from 29th September 2005 and disposed of the Writ Appeal based on the Supreme Court's decision. The appellant was granted the liberty to pursue the benefits under Trade Notice dated 8th May 2017, with a clarification that the Court did not express any opinion on the merits of the appellant's claim, leaving it to be decided by the competent Authority. In conclusion, the Appeal was disposed of in favor of the appellant, allowing them to take necessary steps to avail of the benefits under the Trade Notice. The judgment emphasized adherence to the Supreme Court's decision and deferred the evaluation of the appellant's claim to the competent Authority.
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