Page 115 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] WADPACK PRIVATE LIMITED v. DIRECTOR GENERAL OF FOREIGN TRADE 649
deemed to have been exported are in fact received by the SEZ Unit and are ac-
counted as Deemed Exports.
10. I have considered the submissions made by the Learned Counsels
for the parties.
11. To answer the submissions made by the respective Counsels for the
parties, certain provisions of Foreign Trade Policy, Handbook of Procedures and
the SEZ Rules, 2006 need to be considered.
12. Paragraph 4.13 of the Foreign Trade Policy, 2004-2009, deals with
“Advance Authorization Scheme” and provides that an Advance Authorization
is issued to allow Duty Free Import of input duly and physically incorporated in
export directed (making normal allowance for wastage). Such Advance Authori-
zation can be issued either to manufacturer exporters or merchant exporters tied
to support manufacturer(s) for inter alia physical exports (including exports to
SEZ). Paragraph 4.1.6 further states that exports to SEZ units, irrespective of cur-
rency of realization, would be covered.
13. The Handbook of Procedures, 2009-2014 as also 2015-2020, in Para-
graph 4.12 and Paragraph 4.27 respectively, requires the shipping/supply doc-
ument(s) to be endorsed with File Number or Authorisation Number to establish
co-relation of export/supplies with the Authorization issued. Paragraph 4.25 fur-
ther provides that the Authorization Holder shall furnish prescribed document
in ANF-4F in support of fulfilment of export obligation.
14. Paragraph 5 of the condition attached to the Advance Authorization
specifically draws the attention of the petitioner to paragraph 4.25 and states that
the documents prescribed therein must be delivered for claiming discharge of
export-obligation.
15. Form ANF-4F, which is the Application form for ‘Redemption/No
Bond Certificate against Advance Authorization’ further requires submission of
shipping bill against the details of physical exports/deemed exports made.
16. Paragraph 2.5 of the Foreign Trade Policy empowers the DGFT to
pass orders granting relaxation or relief from policy/procedure. It reads as
under :
“2.5 Exemption from Policy/Procedure
DGFT may pass such orders or grant such relaxation or relief, as he may
deem fit and proper, on grounds of genuine hardship and averse impact on
trade.
DGFT may, in public interest, exempt any person or class or category of
persons from any provision of FTP or any procedure and may, while grant-
ing such exemption, impose such conditions as he may deem fit. Such re-
quest may be considered only after consulting Committees as under :

Sl. Description Committee
No.
(i) Fixation/modification of product norms under Norms Committee
all Schemes
(ii) Nexus with capital goods (CG) and benefits un- EPCG Committee
der EPCG Schemes
(iii) All other issues Policy Relaxation
Committee (PRC)
EXCISE LAW TIMES  1st June 2020  115