KANAK EXPORTS vs UNION OF INDIA & ORS.

Judgment text excerpt

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + LPA 138/2021 & CM APPL. 12740/2021 KANAK EXPORTS .....Appellant Through: Mr. Arvind Nigam, Sr. Adv with Mr. Kishore Kunal, Ms. Ankita Prakash and Mr. Anuj Kumar, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Ripudaman Bhardwaj, CGSC with Mr. Kushagra Kumar and Mr. Amit Kumar Rana, Advs. for UOI CORAM: HON'BLE MR. JUSTICE C. HARI SHANKAR HON'BLE MR. JUSTICE OM PRAKASH SHUKLA JUDGMENT (ORAL) % 05.02.2026 C. HARI SHANKAR, J. 1. We have heard Mr. Arvind Nigam, learned Senior Counsel for the appellant at great length. 2. The issue in controversy in this appeal is the entitlement, of the appellant to the benefit of the Duty Free Credit Entitlement Scheme1, which has been issued under the EXIM Policy of 2002-2007. A learned Single Judge of this Court, by judgment dated 18.05.2020 in WP (C) 3059/2018, has held against the appellant. 1 “DFCE Scheme”, hereinafter Signature Not Verified Signed By:ANUBHAV LPA 138/2021 Page 1 of 9 TRIPATHI Signing Date:10.02.2026 10:54:49 3. The question of entitlement of the appellant to the relief sought stands conclusively decided against the appellant by the judgment of the Supreme Court in Director General of Foreign Trade v. Kanak Exports2. Acceptance of the submissions of Mr. Nigam would require this Court to rule, in favour of the appellant, contrary to the said decision. 4. The observations of the Supreme Court against the appellant are so trenchant that we need merely reproduce them verbatim: “V. Whether, in the cases of these exporters, the exports shown by them can be treated as actual exports entitling them to avail the benefit of the Scheme? 115. This issue would be intertwined with other related issue, namely, whether the notification has retroactive operation or it i