EPCG-Before the aforesaid company availed of the benefit of 10% duty of customs scheme in April 1999, the government had introduced a 0% duty of customs scheme with effect from April 1, 1999. The benefit of the above scheme was made available for the period from April 1, 1999 to March 31, 2000. But no notification was issued to that effect in exercise of powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962.
Because the above notification was introduced for the purpose of substitution of earlier notifications. The word substitution would connote that the Central Government intended to give benefit of 0% duty of customs under. EPCG Scheme from the date of introduction of the policy of the Central Government.
The impugned order dated July 30, 2003 stands quashed and set aside. The respondents are directed to give the benefit of 0% duty of customs under EPCG Scheme to the petitioner company in respect of the import of textile machineries.
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
Original Side
W. P. No. 1466 of 2004
Ruia Cotex Ltd., & Anr.,
Versus
Director General of Foreign Trade & Ors.,
For Petitioner : Mr. Bhaskar Sen, Sr. Adv., Mr. Shyamal Sarkar, Mr. Deepak Jain,
For the Respondent : Mr. Malay Kr. Singh.
