JINDAL STAINLESS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Present writ petition has been filed with the following prayers:

(2.) Learned senior counsel for the petitioner primarily contends that in the present case, there is no question of simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme as the petitioner had already surrendered EPCG Scheme in terms of para 5.14 of Hand Book of Procedure (HBP) prior to the issuance of SHIS Scrips. He points out that the Union of India as well as DGFT have in their counter affidavits supported the petitioner's stand. The relevant portion of the common counter-affidavit filed by the Union of India and DGFT is reproduced herein below:

(3.) Though initially the Directorate of Revenue Intelligence (DRI) had filed a counter-affidavit opposing the present writ petition, yet today learned counsel for the DRI has handed over his revised instructions dtd. 6/2/2023. The said revised instructions are reproduced hereinbelow: