Foreign Trade (Development and Regulation) Act, 1992

The case concerned the validity of several amendments to the Export-Import (EXIM) Policy 2002-2007 made by Notification No. 28 (Jan 28, 2004) and subsequent public notices and notifications (Jan 28 2004 Public Notice, Apr 21 & 23 2004 Notifications). Exporters alleged that these changes were retrospective, ultra vires,…

The Union of India amended the import policy for peas and other pulses, shifting them from a free to a restricted category and imposing quantitative import limits through notifications and a trade notice issued under the Foreign Trade (Development and Regulation) Act, 1992 (FTDR Act). Importers challenged the validity …

Harish Marine Products (the appellant) purchased a Single Buyer Exposure Policy from Export Credit Guarantee Corporation (ECGC) covering the risk of a foreign buyer’s non‑payment for goods exported between 14‑12‑2012 and 13‑12‑2013. The goods were loaded onto the vessel on 13‑12‑2012 (as per the Bill of Lading) and the…

The Union of India appealed against a show‑cause notice issued to respondents for importing certain goods in August 1997, which was based on an order dated 14‑Nov‑1986 issued under Clause 8(1) of the Imports (Control) Order, 1986. After the Foreign Trade (Development and Regulation) Act, 1992 came into force, the impor…

The appellants, manufacturers of edible oils, challenged two Central Government notifications that prohibited the import of crude palm oil through Kerala ports, arguing that the notifications were ultra vires the Foreign Trade (Development and Regulation) Act, 1992 and violated Article 14 by arbitrarily discriminating …

The Union of India challenged the Bombay High Court's orders directing the release of large quantities of yellow peas imported by M/s. Raj Grow Impex LLP and M/s. Harihar Collections, which were imported in excess of the quantitative limits and without the required licence under the 2019 FTDR notifications. The issue w…

Noble Resources and Trading India Private Ltd, a two‑star export house, imported crude degummed soybean oil under a duty‑free credit entitlement certificate issued pursuant to the EXIM Policy 2002‑2007. The Customs authorities denied the exemption, holding that the oil was an agricultural product excluded by Notificati…

The appellant, M/s Nola Ram Dulichand Dal Mills, challenged a 2009 circular that clarified exports by 100% Export Oriented Units (EOUs) were ineligible for duty credit under the Vishesh Krishi Upaj Yojna scheme for 2006-07. The High Court dismissed the writ, and the Supreme Court examined whether the circular amounted …

Mis Topman Exports sold its Duty Entitlement Pass Book (DEPB) and claimed a deduction under section 80HHC of the Income Tax Act for the assessment year 2002-03. The Assessing Officer treated the entire sale proceeds as profit on transfer under section 28(iiid), denying the deduction. The Tribunal held that DEPB is cash…

The respondent, a class‑I civil contractor, completed work on the Koyna Hydro Electric Project funded by the World Bank and claimed duty drawback as a "deemed export" under the Exim Policy 1992‑1997. After multiple rejections by the DGFT, a Policy Interpretation Committee in 2002 allowed the drawback, which was paid in…

Sandoz Private Limited, a 100% Export Oriented Unit (EOU), sought refund of Terminal Excise Duty (TED) paid by its Domestic Tariff Area (DTA) unit for goods supplied to the EOU. The Union of India and other respondents contended that the EOU was ab initio exempt from excise duty under the Foreign Trade Policy (FTP) and…