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Customs - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Recovery of benefit Focus Product Scheme (FPS) - DGFT has powers ...


DGFT Cannot Alter Focus Product Scheme Entries Through Clarifications; Only Government Can Amend Provisions.

October 22, 2016

Case Laws     Customs     HC

Recovery of benefit Focus Product Scheme (FPS) - DGFT has powers to issue a circular / clarificatrion - However, a clarification cannot run counter to the plain interpretation of the provision and in guise of clarification, an entry cannot be amended. The power to amend an entry would be with the Government of India. - HC

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