2026-VIL-386-BOM-CU
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CUSTOMS High Court Cases

Customs - Export of refined sugar, Restricted export - Eligibility for rebate under Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme – Denial of benefit of RoDTEP on the ground that export of refined sugar was a restricted export in view of the Notification No. 10/2015-2020 dated 24 May 2022 - HELD - Even though the export of sugar was restricted under Notification No.10/2015-20 dated 24 May 2022, the petitioners were granted specific permission to export sugar by the Directorate of Sugar. Therefore, the exports made by the petitioners with such specific permission cannot be considered as prohibited exports, and they should not be deprived of the RoDTEP benefits - No doubt that the export of sugar considering domestic need ought to be regulated, however the regulation is in terms of the notifications which certainly permit export of appropriate quota as may be approved by the Directorate of Sugar. If this is held to be an accepted position by the Department, then the benefits of the scheme cannot be denied to the petitioners, who have acted upon the scheme and have undertaken exports which certainly are conducive to the national interest and integral to the foreign trade policy - The department had already accepted the High Court of Gujarat's decisions in similar cases, granting the RoDTEP benefit to the exporters. Once the issue has attained finality, qua the department in view of an authoritative pronouncement by a High Court, similar contended issues ought not to be agitated by the department before the other High Courts - The respondents are directed to grant the RoDTEP benefit to the petitioners who had not received it, and to refund the amounts recovered from the petitioners who had previously availed the benefit, along with interest at 6% per annum – The writ petitions are allowed
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