Page 144 - ELT_1st September 2020_Vol 373_Part 5

582 EXCISE LAW TIMES [ Vol. 373

W.P. No. 2397 of 2004, decided on 4-7-2005 by Bombay High Court — Referred ................... [Paras 16, 17]
DEPARTMENTAL CLARIFICATIONS CITED
DGFT Public Notice No. 40, dated 28-1-2004 ...................................................................[Paras 14, 15, 17, 18]
DGFT, New Delhi, Trade Notice No. 6/2018, dated 8-5-2017 .......................................................... [Para 28]
REPRESENTED BY : S/Shri Arvind Nigam, Sr. Advocate with Kishore
Kunal and Prakash Choudhary, Advocates, for the
Petitioner.
S/Shri Ripu Daman Bhardwaj, CGSC and T.P.
Singh, Advocate, for the Respondent.
[Order]. - This petition has been filed by the petitioner challenging the
order dated 28-12-2017 passed by the respondent No. 3 holding the petitioner as
ineligible for receiving any benefit under the ‘Duty Free Credit Entitlement’
Scheme (hereinafter referred to as the DFCE).
2. In exercise of its powers under Section 5 of the Foreign Trade (De-
velopment and Regulation) Act, 1992, the Government of India notified the Ex-
port-Import (EXIM) Policy, 2002-2007. The same was to come into force from
April 1, 2002. An amendment to this Policy was notified on March 31, 2003 to
come into force from April 1, 2003.
3. Paragraph 1.4 of the Policy spelled out the objectives of the Policy
and is reproduced hereinunder :
“1.4 The principal objectives of this Policy are :
(i) To facilitate sustained growth in exports to attain a share of at least 1%
of global merchandise trade.
(ii) To stimulate sustained economic growth by providing access to essen-
tial raw materials, intermediates, components, consumables and capital
goods required for augmenting production and providing services.
(iii) To enhance the technological strength and efficiency of Indian agri-
culture, industry and services, thereby improving their competitive
strength, while generating new employment opportunities, and to encour-
age the attainment of internationally accepted standards of quality.
(iv) To provide consumers with good quality goods and services at inter-
nationally competitive prices while at the same time creating a level playing
field for the domestic producers.”
4. Paragraph 2.34 of the Policy allows ‘Third-party exports’. Paragraph
9.55 defines the term ‘Third-party exports’ as under :
“Third-party exports” means exports made by an exporter or manufacturer
on behalf of another exporter(s). In such cases, shipping bills shall indicate
the name of both the exporter/manufacturer and exporter(s).”
5. Chapter-III of the Policy deals with ‘Promotional Measures’ which
are to be undertaken to achieve the objective of the Policy.
6. Paragraph 3.7.1 of the Policy states that Merchants as well as Manu-
facturer Exporters, Service Providers, Export Oriented Units (EOU’s)/Units lo-
cated in the Special Economic Zone, etc., shall be eligible for recognition as ‘Sta-
tus Certificate’. Paragraph 3.7.2 laid down the requirement of average export per-
formance level to be achieved by the applicant.
7. Paragraph 9.53 defines the term ‘Status Holder’ as under :

EXCISE LAW TIMES  1st September 2020  144