Gujarat High Court
Tikka Jewellers Private Limited vs Directorate General Of Foreign Trade on 17 July, 2025
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/SCA/9206/2025 ORDER DATED: 17/07/2025
undefined
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 9206 of 2025
==========================================================
TIKKA JEWELLERS PRIVATE LIMITED
Versus
DIRECTORATE GENERAL OF FOREIGN TRADE & ORS.
==========================================================
Appearance:
MR FENIL H MEHTA(11663) for the Petitioner(s) No. 1
MR ANKIT SHAH(6371) for the Respondent(s) No. 1,2,3
==========================================================
CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 17/07/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1 Heard learned advocate Mr.Fenil Mehta for the petitioner and learned advocate Mr.Maulin G Yagnik for the respondent appearing on advance copy. 2 By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:
"(a) to direct the Respondent No.2 to consider the Application of the Petitioner afresh for Tariff Rate Quota (hereinafter referred to as 'TRQ') under India-
UAE CEPA at Annexure-'A' to this Petition in accordance with Annexure-IV under Appendix-2A to Hand Book of Procedures-2023 at Annexure-'B' to this Petition;
Page 1 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025
NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined
(b) quash and set aside decision of the Respondent No.2 taken in meeting held on 29.04.2025 for FY 2025-26 not to consider application of petitioner with an average annual turnover below Rs.25 crore over the preceding three financial years for allocation of quotas.
(c) quash and set aside provisional allocation of Tariff Rate Quotas (TRQs) under India-UAE CEPA for FY 2028-26 for the import of Gold Bullion under HS 7108 made vide meeting of the Respondent No.2 held on 29.04.2025 at Annexure-I of Annexure-'C' to this Petition;
(d) pending the admission, hearing and final disposal of this petition, to stay provisional allocation of Tariff Rate Quotas (TRQs) under India- UAE CEPA for FY 2025-26 for the import of Gold Bullion under HS 7108 made vide meeting of the Respondent No.2 held on 29.04.2025 at Annexure-I of Annexure-'C' to this Petition;"
3 The brief facts of the case are as under:
3.1 The Government of India and the Government of United Arab Emirates have signed Comprehensive Economic Partnership Agreement (for short CEPA) on 18.02.2022. Thereafter, on 30.04.2022, the Department of Revenue in exercise of the powers conferred by sub-
section (1) of section 25 of the Customs Act, 1962, issued Notification No. 22/2022-Customs to give the effect to the first tranche of India-UAE CEPA, wherein, inter alia Page 2 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined condition requiring importer to be Jewellery manufacturer for import of gold was stated. 3.2 Thereafter, on 01.05.2022, CEPA was entered into and Director General of Foreign Trade issued the Public Notice No. 06/2015-2020 dated 01.05.2022 amending para 2.107 of the Handbook of Procedure 2015-2020 and Appendix-2A of Hand Book of Procedure 2015-2020 to incorporate the items mentioned under Tariff Rate Quota under India-UAE CEPA by way of Annexure-IV to Appendix-2A, wherein, inter alia condition that Jewellery manufacturer should have an average annual turnover of Rs.25 crores over the last three financial years for import of the gold was stated.
3.3 Thereafter on 31.03.2023, Department of Revenue in exercise of the powers conferred under sub-section(1) of section 25 of the Customs Act, issued Notification No. 20/2023- Customs dated 31.03.2023 to give effect to the second tranche of India-UAE CEPA, wherein condition Page 3 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined requiring importer to be Jewellery manufacturer for import of gold was removed. Thereafter, on 01.04.2023, Foreign Trade Policy-2023 and Handbook of Procedure 2023 were notified and condition (g) under Annexure IV to Appendix-2A of the Handbook of Procedure 2023 remained the same as earlier.
3.4 Thereafter, a Public Notice No.06/2023 was issued by the Director General of Foreign Trade on 17.04.2023 for amendments in Annexure-IV under Appendix-2A for import of items under TRQ under India-UAE CEPA, wherein, condition (g)(i to vi) requiring importer to be Jewellery manufacturer for import of gold which inter alia includes condition that Jewellery manufacturer should have an average annual turnover of Rs.25 crores over the last three financial years were deleted. 3.5 It appears that on 27.04.2023, consequent to removal of the condition requiring importer to be Jewellery manufacturer, meeting of the respondent No.2 Page 4 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined DGFT, was held for allocation of the adequate quota for financial year 2023-24 and all the importers who were eligible for availing gold TRQ were considered and it was decided that a fresh window inviting new applications shall be notified.
3.6 Thereafter, the DGFT issued Public Notice No. 12/2023 dated 28.04.2023, stating to allot minimum lot size of 5 kgs to all the applicants subject to downward revision in case of the number of eligible applicants is higher.
3.7 In the meeting held on 18.05.2023, it was recorded that allocation has been made in the multiples of the minimum lot size of 5 kgs. It appears from the minutes of the meeting held on 18.05.2023, that about 341 importers were allocated the quota for the Financial Year 2023-24. 3.8 For the allotment of the Tariff Rate Quota under the India-UAE CEPA for the Financial Year 2024-25, meeting Page 5 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined of the DGFT was held on 15.04.2024 and the minutes were recorded to the effect that the applicants who are not qualified jewellers and have no prior importers shall also be allocated 80 kgs of tariff quota for import. 3.9 Thereafter, the petitioner made an application on 24.01.2025 for the Tariff Rate Quota under the India-UAE CEPA for allocation of 850 kgs of gold bars. The DGFT in anticipation of the large number of applications against the limited available Tariff Rate Quota, sought mandatory information from the applicant through Trade Notice No.30/2024-25 dated 12.02.2025 to furnish the details of the turnover of the last three financial years. The petitioner therefore submitted the requisite details along with the CA Certificate on 24.02.2025. 3.10 Thereafter, in the meeting of the respondent No.2, DGFT, held on 29.04.2025, for the Financial Year 2025-26 recorded the decision as under:
"6 The Committee noted that the quantity applied for (more than 25 times the available quota) and the Page 6 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined number of applicants (a 253% increase on a year-on- year basis), as tabulated at Para 3 above, are disproportionately large Based on its deliberations, the Committee adopted the following set of broad principles, drawing on the experiences of the past year and feedback received from the industry to guide the determination of the modalities for allocation of the said TRQS i Given the substantial expansion in scope - with over 800 authorisation holders in FY 2024-25, reflecting a year-on-year increase of more than 140% compared to FY 2023-24-and the strong uptake, evidenced by over 80% utilisation of the quota in FY 2024-25, which indicates growing awareness and acceptance, it may now be an opportune time to introduce qualitative parameters for TRQ allocation in a phased manner.
ii The allocations are to be made to ensure proper utilization of the TRQ allocated so that the benefits of the arrangements are transmitted to the exporters, manufacturers as well as end consumers in the domestic market.
iii Applicants having industrial/manufacturing use of the gold imported under TRQs need to be prioritised Manufacturers and traders with a considerable size of business in the last three years to be given an opportunity iv The Committee noted that a broader allocation across a high number of applicants could potentially result in reduced individual entitlements, which may contribute to sectoral imbalances and possible under-utilisation. It was observed that, in the previous year, a significant number of TRQ holders with baseline quantities did not effectuate any imports. At the same time, an approach that confines allocations solely to existing authorisation holders Page 7 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined may not adequately reflect capacities and new entrants with demonstrable performance. The Committee further recognised the need to accord appropriate consideration to applicants with established manufacturing capacity, in view of their potential to contribute meaningfully to domestic value addition and utilisation of the quota. Accordingly, the need to maintain an appropriate equilibrium was recognised To enable effective regulatory oversight and operational manageability, the Committee agreed to rationalise the number of authorisation holders to a reasonable extent, while still allowing for a broader distribution compared to earlier years v Accordingly, certain categories of applicants were not considered for allocation of quotas, in line with established policy parameters and regulatory precedents, as detailed below;
(a) Scheduled Commercial Banks - Consistent with the extant provisions, banks have already been accorded recognition under the policy framework to directly import gold Given their designated role as nominated agencies acting as primary suppliers to the industry, separate quota allocation in this context was deemed unnecessary.
(b) Applicants with an average annual turnover below ₹25 crore over the preceding three financial years - The Committee took note of condition (g) of the Annexure to DGFT Public Notice No 06/2015-20 dated 01 05 2022, which prescribed a minimum average annual turnover of ₹25 crore as an eligibility criterion for TRQ allocations. A similar threshold is reflected in the applicable IFSCA regulations, which stipulate a minimum net worth of ₹25 crore for recognition as Qualified Jewellers In view of these aligned regulatory benchmarks, the Committee maintained consistency by applying this Page 8 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined threshold for consideration under the present exercise.
vi This is in line with the objectives of the Comprehensive Economic Partnership Agreement (CEPA), which aims to enhance value addition, promote domestic manufacturing, and generate employment opportunities.
7 The Committee thoroughly examined, discussed, and deliberated on all applications received to determine appropriate criteria for inclusion, exclusion, and quantity allocation. It was further noted that since all applications were duly examined and processed, application fees would not be refunded even in cases of non-allocation Such non- allocated applications would be deemed as examined and rejected."
4 Considering the above, allocation of the Tariff Rate Quota was made for the Financial Year 2025-26 by the respondent No.2. by not considering the applicants with average annual turnover below Rs.25 crores over the preceding three financial years whereby, the application of the petitioner was also not considered for allocation of quotas. The petitioner, thereafter, raised the grievance before the DGFT through Centralized Public Grievance Redress and Monitoring System Portal on 28.05.2025 regarding changing the criteria for allocation contrary to Page 9 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined the Public Notice issued by the DGFT. However, the said grievance was rejected on 18.06.2025, on the ground that it is a matter of policy suggestion. Being aggrieved, the petitioner has preferred this petition. 5 Learned advocate Mr.Fenil Mehta for the petitioner submitted that the respondent No.2- Exim Facilitation Committee of the DGFT, could not override the notification issued by the DGFT by Public Notice No. 6 of 2023 dated 17.04.2023, whereby the condition No.(g) (i-
vi) under Annexure-IV of Appendix-2A of Notification No. 6 of 2015-2020 dated 01.05.2022 was deleted, and therefore, the petitioner whose turnover is less than Rs.25 crores ought to have been considered for allocation of the Tariff Rate Quota.
5.1 It was submitted that for the Financial Year 2023-24 and 2024-25, the respondent No.2, while allocating the quota considering the deletion of the condition (g) has allocated minimum 5 kg for Financial Year 2023-24 and Page 10 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined minimum 80 Kg for Financial Year 2024-25. It was submitted that as per the paragraph No. 1.03 and 2.04 of the Foreign Trade Policy 2023, the respondent authority had issued the public notices which could not have been set aside and no new procedure could have been evolved by respondent No.2 for allocation of the Tariff Rate Quota.
5.2 It was submitted that the petitioner had made application relying upon the Notification No. 6 of 2023 dated 17.04.2023 after which no further pubic notice has been issued by the DGFT amending the Annexure-IV under Appendix-2A for import of items under Tariff Rate Quota under India-UAE CEPA, and therefore, the petitioner has bonafidely believed that the application of the petitioner shall be considered and by the impugned allocation made by the respondent No.2, the Public Notice No. 06/2023 is not considered and instead Public Notice No. 6/2015-20 dated 01.05.2022 which prescribed the minimum annual turnover of Rs.25 crores as an Page 11 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined eligibility criteria for TRQ allocation is considered. It was submitted that Notification No. 6/2015-2020 dated 01.05.2022 is already amended by the Notification No. 6/2023 dated 17.04.2023, and therefore the respondent No.2 could not have relied upon the said notification for allocation of the TRQ under Annexure-IV of Appendix-2A as per the notification issued by the Central Government under the Foreign Trade Policy, 2023. 5.3 Learned advocate Mr.Mehta further submitted that in similar matter the Hon'ble Delhi High Court has considered the issue and called upon the respondent to file reply and in the meanwhile provisional allocation of TRQs made pursuant to the meeting held on 29.04.2025 were held to be subject to outcome of the petitions and it is also clarified by the Hon'ble Delhi High Court that if so warranted in future and if so directed in the proceedings, allocations shall be redetermined / reviewed, and therefore, it was submitted that similar order may be passed in the present petition also. Page 12 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025
NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined 6 Having heard the learned advocate for the petitioner and having considered the facts stated in the petition along with the relevant notifications and the public notices issued by the respondent authorities, it appears that the Tariff Rate Quota under the India-UAE CEPA was determined as per the notification issued by the Central Government in the year 2022, and thereafter, pursuant to such notification, public notices have been issued by the DGFT for allotment of the Tariff Rate Quota in Annexure- IV of Appendix-2A in accordance with such said Notification No. 22/ 2022- Customs dated 30.04.2022. The conditions prescribed under the public notices issued by the DGFT are for the purpose of making the application for the allocation of the tariff quota. It is as per the Notification No. 22/2022, which is further followed by the Notification No. 20/2023-Customs dated 31.03.2023 issued in 2023, the DGFT is required to allocate the Tariff Rate Quota as stated therein. The Notification No. 22 /2022 reads as under:
" (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling Page 13 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined under the Tariff item of the First Schedule to the Customs Tariff Act. 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE,
(ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act. 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE
(iii) goods of the description specified in column (3) of the TABLE III appended below. and falling within the Tariff item of the First Schedule to the Customs Tarill Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the tariff rate quota (TRQ) quantity), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the "In-
quota tariff rate") and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount Page 14 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (heremaller referred to as the In-quota AIDC rate'), subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE, when imported into Republic of India from The United Arab Emirates:
Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of The United Arab Emirates, in terms of rules as may be notified in this regard by the Central Government by publication in the Official Gazette of India read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020."
7 In the said notification, the following conditions were also prescribed by way of an annexure, which reads as under:
ANNEXURE Condition No. Condition 1 (a) The TRQ is alloted to the importer by the Director General of Foreign Trade, in accordance with the relevant procedure as specified in the Hand Book of Procedure 2015-20.
(b) The TRQ authorization shall Page 15 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined contain name and address of the importer, Importer-Exporter Code (IEC). Customs notification number, tariff item as applicable, quantity and validity period of certificate.
(c) The TRQ authorization shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES).
(d) Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system.
2 (a) In addition to the requirement at
condition no.1 above, the TRQ
authorization shall also contain
Importer-Exporter Code (IEC) of the nominated agency/IFSCA. GST identification number (GSTIN) of the jewellery manufacturer to whom TRQ is being issued.
(b) The importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.
7.1 Pursuant to the aforesaid notification, Public Notice No. 6/2015-2020, dated 01.05.2022 was issued by the Director General of Foreign Trade, whereby, the Tariff Rate Quota as mentioned in the notification dated 30.04.2022 and the procedure for allocation of imports under the TRQ is notified. The condition (g) of the Public Page 16 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined Notice No.6 of 2015-2016, reads as under:
"g. For Gold TRQ under 7108, the following conditions shall be considered additionally:
i. Eligible Applicant must be a jewellery manufacturer ii. Eligible Applicant must be engaged in the business of goods falling under ITC(HS) codes 7108, 7113, 7114 and 7118 in Chapter 71 of ITC(HS). iii Such Jewellery manufacturer should have an average of Rs. 25 crores over the last three financial years.
iv. The turnover of such Jewellery manufacturer should either:
comprise of 90% of items manufactured/sold
under HS code 7113 or
comprise of a quantity of items
manufactured/sold under HS code 7113 which is at least equal to the TRQ quantity bid by the respective jewellery manufacturer (capped to the maximum TRQ permissible per annum) under HS code 7113. v. Such Jewellery manufacturer should have a GST number and should have filed GST returns up to the applicable preceding GST return filing period. vi. Financial statements containing annual turnovers of the eligible applicant should be duly certified / audited by a Chartered Accountant, on the basis of the jewellers GST declarations. vii. Import of Gold Dore under TRQ shall not be considered."
7.2 As per the conditions, it appears that thereafter, by way of a Notification No. 20/2023 dated 31.03.2023 issued by the Central Government, the Condition No.2 of the table of Annexure is substituted as under: Page 17 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025
NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined 2 (a) Importer-Exporter Code (IEC) mentioned in TRQ authorization specified in clause (b) of Condition No.1 above, shall be Importer-Exporter Coede (IEC) of nominated agencies as notified by RBI (in case of banks) or DGFT (for other agencies) or IFSCA (for qualified jewelers through India International Bullion Exchange).
(b) The importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.
7.3 Pursuant to the aforesaid Notification No. 20/2023- Customs, dated 31.03.2023, the DGFT has issued the Public Notice No.6/2023 dated 17.04.2023, which reads as under:
" In exercise of powers conferred under paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023 and in continuation to Public Notice No. 06/2015-20 dated 01.05 2022, 23/2015-20 dated 29.08 2022, 28/2015-20 dated 06.10.2022, 32/2015-20 dated 22 10.2022 and 47/2015-20 dated 29.12.2022, the Directorate General of Foreign Trade hereby amends Annexure-IV of Appendix-2A laying down the procedure for import of items under TRQ under India UAI CEPA, as under
2 Condition (g)(1 to vi) under Annexure-IV of Appendix-
2A, shall be amended as under:-
Sr. Earlier Provision Amended
No. Provision
g For Gold TRQ under 7108, the following
conditions shall be considered
additionally:
i. Eligible Applicant must be a jewellery manufacturer.
Page 18 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025
NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined ii. Eligible Applicant must be engaged in the business of goods falling under ITC(HS) codes 7108, 7113, 7114 and 7118 in Chapter 71 of ITC(HS).
iii. Such Jewellery manufacturer should have an average annual turnover of Rs. 25 crores over the last 3 financial years. iv. The turnover of such Jewellery Deleted manufacturer should either:
⚫ comprise of 90% of items manufactured/sold under HS code 7113, or ⚫ comprise of a quantity of items manufactured/sold under HS code 7113 which is at least equal to the TRQ quantity bid by the respective jewellery manufacturer (capped to the maximum TRQ allocation permissible per annum) under HS code 7113.
v. Such Jewellery manufacturer should have a GST number and should have filed GST returns up to the applicable preceding GST return filing period. vi. Financial statements containing annual turnovers of the eligible applicant should be duly certified/audited by a Chartered Accountant, on the basis of the jewellers GST declarations.
Effect of this Public Notice: Condition (g) regarding manufacturer requirement for import of Gold under HS code 7108 under the TRQ of India UAE CEPA has been waived off in sync with Ministry of Finance (Department of Revenue) Notification, No. 20/2023-Customs dated 31st March 2023."
8 Considering the above facts, it appears that the Page 19 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025 NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined allocation of the Tariff Rate Quota is nothing but the policy decision of the respondent government which only makes the petitioner eligible to make an applicatin for allotment of the Tariff Rate Quota under the India-UAE CEPA. However, at the same time, as per the norms it is for the DGFT to allocate such quota considering the number of applications made for allocation. For the Financial Year 2025-26, the meeting was held on 29.04.2025 of the Exim Facilitation Committee of the DGFT to discuss the allocation of the Tariff Rate Quota under the India-UAE CEPA and after considering the availability of the quota for quantity for allocation of the applicants, the Committee noticed that a large number of applications have been received against the limited available quota and mandatory information was already sought by the Trade Notice No 30/2024-25 on 12.02.2025 requiring the applicants to provide trunover details for the past three years and the current year relating to the Jewellery manufactured and the Jewellery traded and after receipt of such data, the respondent No.2 -Page 20 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025
NEUTRAL CITATION C/SCA/9206/2025 ORDER DATED: 17/07/2025 undefined Committee, arrived at a conclusion that the certain categories of the applicants were not required to be considered for allocation of quota in line with the established policy parameters and regulatory precedent which are reproduced by way of paragraph 6 hereinabove in the facts, and therefore, the same are not reproduced. 9 Considering the reasonings given by the Committee to the effect that such allocation of the Tariff Quota is a policy matter, no interference is required to be made while exercising the extraordinary jurisdiction under Article 226 of the Constitution of India. The petition is therefore not entertained and is accordingly dismissed with no orders as to costs.
(BHARGAV D. KARIA, J) (PRANAV TRIVEDI,J) BIMAL Page 21 of 21 Uploaded by BIMAL B CHAKRAVARTY(HC01089) on Thu Jul 31 2025 Downloaded on : Fri Aug 01 23:30:35 IST 2025