Worldwide Tradelinks vs. Commissioner Of Customs (Exports)
Held
The Court held that the respondents could not justify the non-registration of the duty credit scrips after having issued them and submitted an affidavit in earlier proceedings conceding to the release of benefits. The Court found the petitioner's offer to deposit additional funds and provide security to be just and fair.
Facts
The petitioner sought registration of duty credit scrips issued under MEIS and ROSCTL schemes. The Directorate General of Foreign Trade (DGFT) had initially withheld these incentives based on an alert from the Directorate of Revenue Intelligence (DRI). However, DRI later withdrew its objection, and DGFT issued the scrips after an earlier writ petition was disposed of as infructuous.
Key Issues
Whether the respondents can refuse to register duty credit scrips after they have been issued and the earlier writ petition was disposed of based on an affidavit stating the benefits were transferred. Can the respondents backtrack from their previous stand without proper justification or prior proceedings?
AI-generated summary — verify with the full judgment below
CWP-5305-2021
-1- 213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-5305-2021 Date of decision:29.07.2021
Worldwide Tradelinks
...Petitioner Versus Commissioner of Customs (Exports) & another
...Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MR. JUSTICE VIKAS BAHL
Present: Mr. Deepak Gupta, Advocate for the petitioner.
Mr. Tajender Joshi, Advocate for respondent No.
Mr.Sunish Bindlish, Advocate and
Mr. Gagandeep Singh Malhotra, Advocate for respondent No.2. (Through Video Conferencing)
**** VIKAS BAHL, J.
The present petitioner has filed this writ petition seeking a writ of mandamus directing the respondents to register duty credit scrips issued under Merchandise Exports from India Scheme (MEIS) and Rebate of State and Center Taxes and Levies (ROSCTL) by the Directorate General of Foreign Trade, Ludhiana (hereinafter referred to as “DGFT”).
The petitioner’s case in the present writ petition is that, it is a Partnership firm
The judgment continues below.
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