IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 11685 OF 2023 (GM-RES)

BETWEEN:

M/S OSWAL ALLOYS PVT LTD (A REGISTERED COMPANY UNDER THE PROVISION OF FOREIGN TRADE)

(DEVELOPMENT AND REGULATION), ACT, 1992, VIDE IEC NO.0706002831), 'OSWAL'S, NO.1034, 3^RD FLOOR, 1ST MAIN ROAD, DR.RAJKUMAR ROAD, 4TH BLOCK, RAJAJINAGAR, BENGALURU-560010.

REP BY SHRI. MOHANLAL BHARATH KUMAR JAIN, DIRECTOR, Digitally signed by S/O LATE SHRI, HIRACHAND MOHANLAL, VANAMALA AGED ABOUT 42 YEARS.

N Location:

HIGH …PETITIONER COURT OF KARNATAKA (BY SRI. CHIDANANDA URS B G.,ADVOCATE)

AND:

1. UNION OF INDIA MINISTRY OF INDUSTRY AND COMMERCE, NORTH BLOCK, NEW DELHI-110001, REP BY SECRETARY.

2. THE DIRECTOR GENERAL OF FOREIGN TRADE MINISTRY OF COMMERCE AND INDUSTRY, DIRECTORATE GENERAL OF FOREIGN TRADE, UDYOG BHAVAN, NEW DELHI-110001, (REP BY DIRECTOR GENERAL).

3. THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE

6^TH FLOOR, C AND E WING, KENDRIYA SADAN, KORAMANGALA, BANGALORE-560034, (REP BY DEPUTY DIRECTOR GENERAL)

…RESPONDENTS (BY SRI. B PRAMOD.,ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO-QUASH THE IMPUGNED ORDER PASSED BY THE R3 IN FILE NO.072109200045AM15/592 DATED 30.03.2023 AT ANNEXURE-K; DIRECT THE RESPONDENT AUTHORITY TO ACCEPT THE APPLICATION DATED 12.02.2015 IN ANNEXURE-3F AT ANNEXURE-C ALONG WITH DOCUMENTS AS PER LETTER DATED 13.02.2015 FOR GRANT OF DUTY CREDIT SCRIPT FOR BALANCE AMOUNT OF RS. 1,43,89,742.12/- IN ACCORDANCE WITH PARA 3.14.5(c) OF FOREIGN TRADE POLICY 2009-

14 AND PROCESS THE CLAIM IN ACCORDANCE WITH LAW AFTER COMPLETION OF DETAILED SCRUTINY.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The question for consideration is, whether there must be any further delay or protraction in the consideration of the petitioner's request for Duty Credit Scrip under the Incremental Exports Incentivisation Scheme [for short, 'the Scheme'] for a sum of Rs.1,43,89,742.12. The petitioner's grievance against non-consideration is examined by this Court in its earlier petition in W.P.No.12826/2018 [GM-FE], and this Court by the order dated 13.01.2023 has directed the concerned authority [a respondent in the aforesaid proceedings] to consider the petitioner's representation under law within three [3] months from the date of receipt of a certified copy of the order. Thereafter, the third respondent has issued the impugned order dated 30.03.2023 [Annexure-K]. 2. In issuing this impugned order, the third respondent has referred to the different proceedings pending before the Hon'ble Supreme Court and has concluded that the petitioner is not entitled to the Duty Credit Scrip beyond Rs.1 Crore. The petitioner's representation is for the relevant year 2013-14. The Director General of Foreign Trade [the second respondent] has issued the Notification dated 25.09.2013 [Annexure-B1] incorporating certain additional sub-paragraphs to paragraph 3.14.5(c) of the Scheme, and these incorporated sub-paragraphs read as under:

"(i) Benefit of Incremental Export Incentivisation Scheme for the year 2013-14 will be limited to a scrip of a value not exceeding Rs.1 Crore per IEC.

(ii) Claims in excess of this value will be subjected to greater scrutiny by Regional Authority. "

In terms of the first paragraph, the petitioner as observed earlier is admitted to the benefit upto Rs.1 Crore and the benefit beyond this amount is rejected.

3. Sri Chidananda Urs B.G., the learned counsel for the petitioner, and Sri B. Pramod, the learned counsel for the respondents, are heard. It is stated in unison that [i] the different proceedings mentioned in Annexure-K have been disposed of by the Apex Court against the respondents, [ii] that the review petition in RP No.52978/2023 as against such orders is also dismissed as withdrawn and [iii] that with this it would no lon