Shree Renuka Sugars Ltd. Vs Union of India (Gujarat High Court)
The Gujarat High Court heard a petition concerning the petitioner’s entitlement to benefits under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme for exports of white refined sugar. The petitioner sought protection against coercive recovery of RoDTEP benefits already granted for exports made between 1 June 2022 and November 2022, a declaration of entitlement to the scheme benefits from 1 June 2022, permission to lodge shipping bills claiming RoDTEP benefits, and directions to process pending and future claims. Interim reliefs were also sought to restrain recovery proceedings and permit filing of shipping bills with RoDTEP claims.
The Court noted that the RoDTEP Scheme provides duty credit at prescribed rates for specified exported goods, with refined sugar eligible for a benefit of 0.5% of the export value. It was undisputed that the petitioner had received RoDTEP benefits from January 2021 to June 2022. Following a notification dated 24 May 2022 restricting sugar exports under the export policy, customs authorities issued communications stating that exports of sugar from 1 June 2022 would be treated as restricted exports and that RoDTEP benefits would not be admissible. According to the petitioner, customs authorities at different ports subsequently refused to permit RoDTEP claims through shipping bills, compelling exporters to file shipping bills without claiming the benefit. The petitioner stated that it had filed 127 shipping bills, involving approximately Rs. 2.10 crore in duty credit, without claiming RoDTEP benefits, and further alleged that authorities had threatened recovery of benefits already sanctioned under Section 142 of the Customs Act, 1962.
