M/S.INTERNATIONAL WOLLEN MILLS vs M/S. STANDARD WOOL (U.K.) LTD.

The Supreme Court held that the execution of a foreign decree under Section 44A of the Code of Civil Procedure does not require adherence to the procedures outlined in Sections 38, 39, and 40. The Court affirmed the High Court's finding that the decree was not on merits but dismissed the appeal on the grounds of constructive res judicata. The Court clarified that the Appellant's subsequent suit for damages related to inferior quality goods does not affect the execution of the foreign decree.