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2023 (2) TMI 402 - HC - CustomsSimultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of Hand Book of Procedure (HBP) prior to the issuance of SHIS Scrips - HELD THAT - The Supreme Court in Titan Medical Systems Pvt. Ltd. vs. Collector of Customs New Delhi 2002 (11) TMI 108 - SUPREME COURT has held Once an advance licence was issued and not questioned by the licensing authority, the Customs Authorities cannot refuse exemption on an allegation that there was misrepresentation. If there was any misrepresentation, it was for the licensing authority to take steps in that behalf. Keeping in view the judgment as well as the revised instructions dated 06th February, 2023 issued by the Directorate of Revenue Intelligence, present writ petition is allowed.
Issues:
Challenge to impugned Para C of Public Notice 30/2015-2020 dated 8.09.2016 and Order NO. 09/(10)ADG (Adj)/DRI/N. Delhi/2020-21. Analysis: The petitioner argued against simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme, having surrendered EPCG Scheme prior to SHIS Scrips issuance. The Union of India and DGFT supported the petitioner's stance, clarifying the regularization of EPCG authorizations and SHIS benefits' availing not violating policy. The impugned Public Notice 30/2015-2020 was deemed irrelevant post regularization and SHIS benefits' receipt by the petitioner. The Directorate of Revenue Intelligence revised its stance, aligning with DGFT's interpretation and clarifications, leading to the dismissal of prayer (a) in the writ petition. The judgment referenced Titan Medical Systems Pvt. Ltd. vs. Collector of Customs New Delhi 2003 9SCC 133, emphasizing that Customs Authorities cannot deny exemption based on alleged misrepresentation in absence of licensing authority's action. Considering this and DRI's revised instructions, the writ petition was allowed in terms of prayer (b), leading to its disposal.
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