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IN THE HIGH COURT OF DELHI AT NEW DELHI
C. HARI SHANKAR, OM PRAKASH SHUKLA, JJ
UNION OF INDIA – Appellant
Versus
M/S MALIK TANNING INDUSTRIES – Respondent
| Table of Content |
|---|
| 1. challenge to dgft circular on eligibility. (Para 1 , 2 , 3) |
| 2. overview of foreign trade policy and procedures. (Para 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12) |
| 3. requests from joint dgft for clarification. (Para 13 , 14 , 15) |
| 4. acceptance of fabric description and eligibility. (Para 16) |
| 5. dgft's power and policy circular's impact. (Para 17 , 18 , 19) |
| 6. analysis and concurrence with the learned single judge. (Para 20 , 21 , 22) |
| 7. interpretation of 'technical textiles' in eligibility context. (Para 23 , 24 , 25) |
| 8. dgft's circular misreading of eligibility provisions. (Para 26 , 27 , 28) |
| 9. entitlement to fps benefits under clear definitions. (Para 29 , 30 , 31) |
| 10. dismissal of appeals and affirmation of previous ruling. (Para 32 , 33) |
JUDGMENT
(ORAL) % 13.01.2026 C. HARI SHANKAR, J.
1. By judgment dated 8 December 2014 in WP (C) 6387/2012, a learned Single Judge of this Court has upheld a challenge, by the petitioner in the said writ petition Malik Tanning Industries, to Circular No. 42 (RE-2010)/2009-14 dated 21 October 2011 issued by the Directorate General of Foreign Trade, “DGFT”, hereinafter. That judgment forms subject matter of challenge, at the instance of the DGFT, b
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