Combitic Global Caplet Pvt. Ltd. vs Union of India

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Combitic Global Caplet Pvt. Ltd. – Appellant
Versus
Union of India – Respondent

Table of Content
1. challenge to duty drawback eligibility. (Para 1 , 2 , 3)
2. petitioner's background and duty claims. (Para 4 , 5 , 6 , 7 , 8)
3. petitioner’s arguments on duty drawback. (Para 11 , 12 , 13 , 14)
4. respondent's position against duty drawback. (Para 15 , 16 , 17)
5. court's analysis of duty drawback provisions. (Para 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25)
6. clarification on duty drawback requisites. (Para 26 , 28)
7. conclusion and orders for the petitioner. (Para 31 , 32 , 33)

JUDGMENT

Rajiv Shakdher, J.

TABLE OF CONTENTS

Particulars Para#
Preface 1
Background 4
Submissions on behalf of the petitioner 11
Submissions on behalf of the respondents 15
Analysis and Reasons 18
Conclusion 31

Preface:

1. This writ petition seeks to challenge Policy Circular No.9(RE-2013)/2009-14 dated 30.10.2013 [hereafter referred to as "2013 Circular"] and orders dated 26.04.2016 and 17.11.2016, passed by the Deputy Development Commissioner (`Deputy DC') and the Deputy Director General of Foreign Trade (`Deputy DGFT'), respectively.

2. The central issue which arises for consideration is: whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports,

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Particulars	Para#
Preface	1
Background	4
Submissions on behalf of the petitioner	11
Submissions on behalf of the respondents	15
Analysis and Reasons	18
Conclusion	31

DELHI HIGH COURTRAJIV SHAKDHER, TARA VITASTA GANJUCombitic Global Caplet Pvt. Ltd. – AppellantVersusUnion of India – Respondent

DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Combitic Global Caplet Pvt. Ltd. – Appellant
Versus
Union of India – Respondent