{"id":2709,"date":"2025-02-22T12:28:43","date_gmt":"2025-02-22T06:58:43","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2709"},"modified":"2025-02-22T12:28:43","modified_gmt":"2025-02-22T06:58:43","slug":"no-denial-of-shis-benefit-if-zero-duty-benefit-under-epcg-was-surrendered-and-regularized-by-dgft-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-denial-of-shis-benefit-if-zero-duty-benefit-under-epcg-was-surrendered-and-regularized-by-dgft-cestat","title":{"rendered":"No Denial of SHIS Benefit if Zero-Duty Benefit Under EPCG Was Surrendered and Regularized by DGFT | CESTAT"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/foreign-trade-policy\/101010000000388608\/no-denial-of-shis-benefit-if-zero-duty-benefit-under-epcg-was-surrendered-and-regularized-by-dgft-cestat\">Nagreeka Exports Ltd. Versus Commissioner of Customs (Port), Kolkata (2025) 27 Centax 1 (Tri.-Cal)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri Ashok Jindal<\/strong>, Member (J) &amp; <strong>K. Anpazhakan<\/strong>, Member (T)<\/li>\n<li><strong>S\/Shri Sachin Chitnis<\/strong> &amp; <strong>Siddhanth Sriram<\/strong>, Advs., for the Appellant.<\/li>\n<li><strong>Shri Faiz Ahmed<\/strong>, Authorized Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, engaged in textile exports, applied for Status Holder Incentive Scheme (SHIS) benefits for the years 2009-10 to 2012-13. However, with the discontinuation of SHIS, the assessee availed the Zero Duty Export Promotion Capital Goods (EPCG) scheme in 2013-14. Subsequently, the Directorate of Revenue Intelligence (DRI) and the Comptroller and Auditor General (CAG) raised objections, citing the Foreign Trade Policy (FTP) 2009-14, which prohibited simultaneous availing of both benefits. To address this, the Directorate General of Foreign Trade (DGFT) Public Notice No. 30\/2016 and Central Board of Excise and Customs (CBEC) Circular No. 45\/2016 allowed the surrender of one benefit. The assessee relinquished EPCG benefits, deposited duty with interest, and obtained DGFT approval. Despite this, the Commissioner of Customs (Port), Kolkata, denied SHIS benefits and raised a demand. Aggrieved, the assessee challenged the order before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Hon\u2019ble CESTAT held that the denial of SHIS benefits was legally unsustainable, as the DGFT and CBEC clarifications expressly permitted the surrender of EPCG benefits to avail SHIS. The assessee\u2019s compliance with the prescribed procedure, including duty payment and DGFT approval, rendered the Customs Department\u2019s refusal without jurisdiction. The Tribunal, therefore, quashed the demand and upheld the assessee\u2019s right to claim SHIS benefits.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(359)%20E.L.T.%20391%20(Tribunal)&amp;itemType=AP\">Bhushan Power &amp; Steel Ltd. v. Commissioner<\/a> \u2014 2018 (359) E.L.T. 391 (Tribunal) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(386)%20E.L.T.%20754%20(Tri.%20-%20Chennai)&amp;itemType=AP\">Commissioner v. Danieli India Ltd.<\/a> \u2014 2023 (386) E.L.T. 754 (Tri. &#8211; Chennai) = (2023) 9 Centax 300 (Tri. &#8211; Chen.) \u2014 Followed [Paras 3.1, 6.3]<\/li>\n<li>Devtara Industries v. Commissioner \u2014 2022-TIOL-140-CESTAT-Del \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(387)%20E.L.T.%2089%20(Tri.%20-%20Mumbai)&amp;itemType=AP\">Shoe World (Bajwa) Exports v. Commissioner<\/a> \u2014 2024 (387) E.L.T. 89 (Tri. &#8211; Mumbai) = (2023) 12 Centax 161 (Tri. &#8211; Mum.) \u2014 Referred [Para 3.1]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li>D.G.F.T. Public Notice No. 30\/2015-20, dated 8-9-2016 [Paras 2.1, 3, 3.2, 6]<\/li>\n<li>C.B.E.C. Circular No. 45\/2016-Cus., Dated 23-9-2016 [Paras 2.1, 3, 3.2, 6]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Nagreeka Exports Ltd. Versus Commissioner of Customs (Port), Kolkata (2025)&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2711,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52,179,54],"tags":[],"class_list":["post-2709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-foreign-trade-policy","category-news-foreign-trade-policy","category-ftp-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No Denial of SHIS Benefit if Zero-Duty Benefit Under EPCG Was Surrendered and Regularized by DGFT | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT upheld the assessee\u2019s right to SHIS benefits, ruling that DGFT and CBEC clarifications permitted EPCG benefit surrender, making the Customs Department\u2019s refusal legally unsustainable.\" \/>\n<meta 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