Case Law Details
Forbes Marshall Pvt. Ltd. Vs Union of India (Bombay High Court)
The Bombay High Court has directed the DGFT to issue export obligation discharge certificate in a case where the Additional DGFT was satisfied that the petitioner had fulfilled the export obligation but denied the benefit of fulfilment of export obligation only on the ground of non- furnishing of bill of export,. The Court observed that the impugned order recorded a finding of fact of fulfilment of export obligation based on ARE-1, commercial invoices and certificate of payments of domestic supplies. Supreme Court’s decision in the case of Larsen & Toubro Ltd. holding the view that non-availability of bill of export would not by itself lead to denial of the benefit of fulfillment of export obligation, if the export to SEZ can be evidenced by other contemporaneous documents, was relied upon. The department was directed to accept the hard copy of the application for MEIS as the exporter could not file it in-time as was placed under Denied Entity list before.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Rule. Rule returnable forthwith. At the request of parties, petition is taken up for final hearing and disposal.
2. This petition under Article 226 of the Constitution of India challenges the order dated 18 July 2019 passed by the Additional Director General of Foreign Trade under the Foreign Trade (Development & Regulation) Act, 1992 (Act). The impugned order rejects the Petitioner’s contention of having fulfilled its export obligation in terms of Advance Authorization No.3110031485 dated 6 November 2007 (said Advance Authorization) in respect of supplies made to Special Economic Zone (SEZ). Thus, seeking a direction that the Petitioner has satisfied its export obligation under the said Advance Authorization. As a consequence of the above relief, the Petitioner seeks a direction to the Respondent No.2-Director General of Foreign Trade to accept the hard copy of the Petitioner’s application made in pursuance of Merchandise Export from India Scheme (MEIS) for issuance of MEIS scrip for the exports made in 2015-16 and 2016-17 as the period to make on-line application has already expired.
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