Validity of Policy Circular - SFIS Scheme - Since the said ...

Case Laws Customs

February 11, 2022

Validity of Policy Circular - SFIS Scheme - Since the said Circular does not take away the benefits that have accrued on the basis of the SFI Scheme prior to the contents thereof being clarified by the said Circular, there are no reason to hold such circular to be ultra vires Articles 14 and 19(1)(g) of the Constitution of India as well as section 5 of the FTDR Act and paragraph 3.6.4 of the FTP 2004-2009. However, the demand notice dated 28th January 2010 and the reminder dated 31st May 2010 being unauthorized, are invalid in law and inoperative; hence, the same deserve to be set aside. - HC

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Validity of Policy Circular - SFIS Scheme - Since the said ...

Case Laws Customs

February 11, 2022

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