Document Fragment View

Matching Fragments

3. Under Section 7 of the Act, it has been elucidated that -

"No person shall make any import or export except under an Importer-exporter Code Number granted by the Director General or the officer authorised by the Director General in this behalf, in accordance with the procedure specified in this behalf by the Director General."

4. On 19.08.2010, the Foreign Trade (Development and Regulation) Amendment Act, 2010 came into effect, thereby amending the aforesaid Section 7 of the Act and inserting a proviso to it which reads as under -

"Provided that in case of export or import of services or technology, the Importer-exporter Code Number shall be necessary only when the service or technology provider is availing benefit under the foreign trade policy or is dealing with specified services or specified technology"

10. The Petitioner herein is a company incorporated under the provisions of the Companies Act, 1956 engaged, inter alia, in exports related „Accountancy and Book-Keeping Services‟ to various customers outside India. In the financial year 2017-18, the Petitioner exported services and earned an NFE of USD 2,957,322.83 $ thereby, according to the Petitioner, entitling it to benefit of Duty Credit Scrips to the tune of Rs.71,58,109.21 under the SEIS Scheme. Since the Petitioner intended to take benefit under Neutral Citation Number of W.P.(C)-9084/2020 : 2022/DHC/005324 Neutral Citation Number of W.P.(C)-1120/2021 : 2022/DHC/005325 Neutral Citation Number of W.P.(C)-6166/2022 : 2022/DHC/005326 Neutral Citation Number of W.P.(C)-10384/2018 : 2022/DHC/005327 Neutral Citation Number of W.P.(C)-7144/2022 : 2022/DHC/005328 the SEIS scheme under FTP 2015-20, it applied for Importer Exporter Code (IEC) as required under the relevant statutory provisions, on 06.02.2022,in prescribed Form ANF-3B. The Petitioner was subsequently granted IEC bearing No.AABCH9297E vide certificate dated 18.02.2020.

14. The Petitioner has submitted that it has acted in compliance with all the substantive provisions under SEIS scheme and the Respondents have taken a hyper technical view. Further, that the actions of the Respondents are arbitrary and capricious. By denial of the benefit under SEIS scheme merely on account of not having Importer Exporter Code (IEC) violates the Petitioner‟s right under Articles 14, 19(1)(g) and 300A of the Constitution of India.