Nabha Power Ltd (NPL) and Talwandi Sabo Power Ltd (TSPL) entered into Power Purchase Agreements (PPA) with Punjab State Power Corporation Ltd (PSPCL) for a 700 MW coal‑fired project. They claimed that deemed export benefits under Paragraph 8.3 of the Foreign Trade Policy (FTP) 2009‑2014 were …
The case concerned the validity of the "pre‑import condition" introduced by the 2017 amendments to the Foreign Trade Policy 2015‑2020 and related customs notifications, which required exporters to pay IGST and compensation cess on inputs imported under an Advance Authorization (AA) and to satisfy a …
The appellant Department of Customs appealed against the discharge of Sharad Gandhi, who was accused of attempting to export a sand‑stone Buddha head classified as an antiquity. The prosecution relied on Sections 132 and 135(1)(a) of the Customs Act, 1962 for false declaration and fraudulent evasion …
The Commissioner of Customs, Kolkata, rejected a claim for Duty Entitlement Pass Book (DEPB) credit made by Peerless Consultancy Services Pvt. Ltd. on the ground that the steel balls exported were grossly over‑invoiced and the declared Present Market Value (PMV) was inflated. The Commissioner issued …
The petitioners, exporters of readymade garments, challenged the Government’s amendment to the export policy effective 1 January 1996, which abolished the Manufacturer Export Entitlement (MEE) and Non‑quota Exporter (NQE) quotas and introduced a system based on Past Performance Entitlement (PPE) and …
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