UNION OF INDIA Vs. E.I. DUPOINT INDIA

JUDGEMENT

(1.) These Letters Patent Appeals have been preferred by the original respondents. WP(C) No. 6640/2015 and WP(C) No.1663/2012 were preferred by the respondents and the same were allowed by the learned Single Judge vide orders dated 14th January, 2019 and 27th January, 2015.

(2.) The respondents, in these two appeals, are E.I.Dupoint India Private Limited, and its Manager-Indirect Tax, Mr. Vineet Bose, respectively.

(3.) Respondent No. 1, on 5 th February, 2009, was issued scrips/licenses, under the Served From India Scheme? (hereinafter referred to as SFIS?), which was one of the export promotion schemes, available under the Foreign Trade Policy, in terms whereof importers could, subject to fulfillment of the conditions stipulated, avail the benefit of exemption, either in whole or in part, from the payment of Customs duty, on the goods imported by them.