Exporters Win Partial Relief: Dual Incentive Scheme Interpretation Requires Comprehensive Policy Review Under SHIS and EPCG

CESTAT adjudicated a dispute involving simultaneous utilization of Status Holder Incentive Scheme (SHIS) and Zero Duty Export Promotion Capital Goods (EPCG) scheme under Foreign Trade Policy 2009-2014. The tribunal found that the original authority did not comprehensively consider certain aspects of the DGFT public notice and the contextual circumstances of benefit utilization. Consequently, the tribunal set aside the previous order and remanded the matter to the original authority for de novo adjudication, leaving all substantive issues open for fresh determination with a holistic examination of the policy prescriptions and factual matrix. .....

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