Custom duty dues cannot be recovered indirectly by blocking Export Incentives

M. k. Exim (India) Limited Vs Union of India (Rajasthan High Court)

We have also perused the guidelines issued by the Directorate General of Foreign Trade under circular dated 31.12.2003 for maintaining the denied entities list. It records that most common instance of action leading to refusal of licenses occurs when firms default in export obligation fulfillment under various export promotion schemes. The licensing authorities in such cases will place the firm in DEL after serving a demand notice for fulfilling the obligati

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