extended to "deemed exports" and the relevant portion thereof is extracted
hereinbelow:
"8.3 Deemed exports shall be eligible ... terms of para 7.02 (e) of FTP 2015-20.
3. Under para 8.3 of FTP 2009-14, deemed export supplies were
Signature Not Verified
Digitally
Book which deals with the deemed
exports provides in para - 8.3.1 as under:-
"8.3.1 Procedure for claiming Deemed Export
Drawback & Terminal Excise Duty ... under paragraph 8.2(b) of
FTP, where supplier wants to claim benefits from
RA, Ra shall allow deemed export benefits to DTA
supplier, on receipt
pursuant to letter dated 06.01.2016 of the first respondent
pending receipt of Export Discharge Obligation Certificate (EODC) from the
office of the third respondent ... same to SEZ Units, which are deemed exports as specified under
Chapter 8 of the Foreign Trade Policy (FTP). They were issued with Advance
Authorization
pursuant to letter dated 06.01.2016 of the first respondent
pending receipt of Export Discharge Obligation Certificate (EODC) from the
office of the third respondent ... same to SEZ Units, which are deemed exports as specified under
Chapter 8 of the Foreign Trade Policy (FTP). They were issued with Advance
Authorization
pursuant to letter dated 06.01.2016 of the first respondent
pending receipt of Export Discharge Obligation Certificate (EODC) from the
office of the third respondent ... same to SEZ Units, which are deemed exports as specified under
Chapter 8 of the Foreign Trade Policy (FTP). They were issued with Advance
Authorization
scheme:
(a) Export of imported goods covered under Para 2.35
of the Foreign Trade Policy or exports made through
transshipment.
(b) Deemed exports (even when ... Export of imported goods covered under Para 2.35
of the Foreign Trade Policy or exports made through
transshipment.
(b) Deemed Exports.
(c) Exports made
including costs of
this Petition, as this Hon'ble Court may deem fit and
proper in the nature and circumstances of the case ... incorporated Company engaged in diverse
businesses including the manufacture and export of Gold Jewellery
and Gold Medallions, for which, the Petitioner regularly imports Gold
bars
reference the provisions of Duty Drawback Rules mutatis
mutandis to the FTP and HOP. We find substance in the
contention of Mr. Ghosh that ... 8297/2019 ORDER
combined reading of Para 2.4 of the FTP and Section 6 of
the FTDR Act. We have already pointed out that Section
further requires
submission of shipping bill against the details of physical exports/deemed
exports made.
W.P.(C) 6045/2016 Page 6
16. Paragraph ... from any provision of FTP
or any procedure and may, while granting such
exemption, impose such conditions as he may deem fit.
Such request
SRAVANA, 1942
WP(C).No.14653 OF 2020(F)
PETITIONER :-
J.R.EXPORT INDUSTRIES,
'JR HOUSE ... petitioner the incentive under the
Mechandise Exports from India Scheme (MEIS) under the Foreign
Trade Policy of India ( FTP 2015-20) to the petitioner
