IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14^TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 49480 OF 2017 (GM-RES)

BETWEEN:

M/S.NADIA EXIM, REP BY ITS PROPRIETOR, MR. ROY DANIEL SOUZA, AGED ABOUT 54 YEARS, 8A, 8^TH FLOOR, 'SOLUS' JAIN HEIGHTS, NO.2, 1^ST CROSS, J.C.ROAD, BANGALORE-560 002.

…PETITIONER (BY SRI. PRASHANTH.B.R., ADVOCATE)

AND:

1. THE DIRECTOR GENERAL OF FOREIGN TRADE, OFFICE OF THE DIRECTOR GENERAL OF FOREIGN TRADE, UDYOG BHAVAN, NEW DELHI-110 011.

Digitally signed by PREMCHANDRA M 2. THE JOINT DIRECTOR GENERAL OF FORIEGN TRADE, R KENDRIYA SADAN, KORAMANGALA, Location: High Court of Karnataka BANGALORE-560 034.

…RESPONDENTS (BY SRI. KUMAR.M.N., CGSC FOR R1 & 2)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.

THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

Sri.Prashanth.B.R., counsel for the petitioner has appeared through video conferencing.

Sri.Kumar.M.N., CGSC for respondents 1 and 2 has appeared in person.

2. The captioned Writ Petition is filed seeking a Writ of Mandamus directing the second respondent culminating in the Rejection Letter dated:16.07.2015 issued from File No.07/21/092/80036/AM16 vide Annexure-F dated:17.06.2015 and quash the same and direct the second respondent to consider the application filed by the petitioner firm for grant of IEIS scrip as per Public Notice No.29/2015-20 dated:04.08.2015.

3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care.

4. Suffice it to note that the petitioner is claiming IEIS benefit for the exports made during the year 2014-2015 under pretext that the authority concerned extended the time limit for filing application to avail IEIS benefits for the particular year.

This is untenable. The reason is simple. Under the Public Notice No.29/2015-20, the time limit was extended for filing of applications to avail IEIS benefits for the exports during the period 2012-13 and 2013-14 upto 31.03.2016 and 31.03.2017. The petitioner cannot avail the benefits for the exports that was made in the year 2014-15 or subsequent years. The Writ Petition is devoid of merits and the same is liable to be rejected.

5. Resultantly, the Writ Petition is rejected Sd/-

(JYOTI MULIMANI)

JUDGE MRP List No.: 2 Sl No.: 18