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TaxReply India Pvt Ltd
Translate by TaxGPT: 

NARENDRA PLASTIC PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

S. MURALIDHAR
PRATHIBA M. SINGH
Pet. Counsel
Abhishek Rastogi
Rashmi Deshpande
Ayush A.mehrotra
Res. Counsel
Sanjeev Narula
Abhishek Ghai

Petitioner / Applicant

NARENDRA PLASTIC PRIVATE LIMITED

Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Sep 11, 2017
Order No.

W.P. (C) No. 6534/2017 & C.M. No. 27111/2017

Citation

2017(9) TAXREPLY 3135

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ORDER

1. The present writ petition is by Narendra Plastic Private Limited, which is engaged in the business of manufacturing and exporting plastic products and has its registered address at Goregaon (East), Mumbai. 2. The Foreign Trade Policy (‘FTP’) 2015-2020 was notified by Trade Notification No. 1/2015-2020 dated 1st April 2015 and operationalised by Notification No. 18/2015-Cus dated 1st April 2015. In terms thereof, an Advance Authorization Scheme (AAS) was made available as a duty exemption scheme under Chapter 4. Exporter manufacturers, like the Petitioner, were entitled to duty free import of the input which is physically incorporated in the export product. Imports under the AAS was exempted from payment of (i) Basic Customs Duty, (ii) Additional Customs Duty, (iii) Education Cess, (iv) Anti-dumping duty and (v) Safeguard Duty and (vi) Transition Product Specific Safeguard Duty, wherever applicable. 3. The Advance Authorization licence is issued to a manufactur....

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