WELLDONE EXIM PVT LTD (FORMERLY KNOWN AS G D MANGALAM EXIM PVT LTD ) Vs. DIRECTORATE GENERAL OF FOREIGN TRADE & ANR

JUDGEMENT

(1.) This common order and judgment would dispose of the aforestated writ petitions, which primarily relate to interpretation of Notification No. 43(RE-2013)/2009-2014 dated 25th September, 2013, by which the following additions were made to paragraph 3.14.5.(c) of Chapter 3 to the Foreign Trade Policy 2009-2014:-

(2.) As a result of the aforesaid amendment, paragraph 3.14.5.(c) relating to Incremental Export Incentivisation Scheme (IEIS) on annual basis would read as under:-

(3.) The issue, which arises for consideration, is whether clause (i) incorporated in paragraph 14.5.(c) poses an upper limit of benefit under the Incremental Export Incentivisation Scheme for the year 2013-14 or in view of clause (ii), and on interpretation of paragraph 14.5.(c) claims in excess to this value would be subjected to greater scrutiny by the Regional Authority.