Scope and validity of policy circular - EPCG Authorisation - The ...

Policy Circular Exceeds Authority: EPCG Authorisation Benefits Under FTP 2015-20 Cannot Be Denied for Pre-2017 Issues.

December 27, 2023

Case Laws     Customs     HC

Scope and validity of policy circular - EPCG Authorisation - The impugned policy circular dated 29.03.2019 is therefore, beyond the jurisdiction of respondent no. 3 as respondents nos.2 and 3 have no power to deny the benefit under the EPCG Scheme under the original FTP 2015-20 in respect of the EPCG Authorisation issued prior to 5.12.2017 and such benefit of availing full value of shipping bill under the EPCG Authorisation issued prior to 5.12.2017 could not have been curtailed by respondent nos.2 and 3 by applying revised HBP 2015-20 either under the FTDR Act or FTP - HC

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