J U D G M E N T

Dated this the 29^th day of January, 2026 The petitioner is a Private Limited Company, incorporated under the Companies Act, 1956, mainly involved in inbound tour operations. In exercise of the powers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act 1992, the Central Government has, from time to time, issued the Foreign Trade Policy (FTP) and the Handbook of Procedures.

2. In the present case, the petitioner is with the FTP for the year 2009 to 2014 which was extended for 2014-2015 also. The fundamental objective of the FTP is to promote export and allied services so as to augment Foreign Exchange Reserves of the Country. Various incentives / promotional measures have, therefore, been formulated in the FTP.

3. Chapter 3 provides for promotional measures in the Department of Commerce and Para 3.12 of the FTP specifically provides for reward / incentive under the head Served From India Scheme (SFIS). Indian Service Providers of services listed in Appendix 41 of HBPv1, who have free Foreign Exchange Earning of at least ₹10 lakhs in current Financial Year will be eligible for Duty Credit Scrip. For Individual Indian Service Providers, minim