M/S Taurus Pvt Ltd vs Additional Director General Of Foreign ... on 7 September, 2023
NC: 2023:KHC:32562
WP No. 52908 of 2015
exported product with the components imported under the
scheme and therefore, the petitioner cannot claim
advantage of the scheme and therefore, the products that
were exported by the petitioner were treated as free
shipping bills. He contended that as several parcels move
across the country, it will be difficult for the respondents
to identify whether the final products that were exported
were manufactured by using the imported products. He
relied upon a judgment of a Delhi High Court in the case of
Wadpack Private Limited Vs. Director General of
Foreign Trade and another - 2020 SCC Online Del
2303 and contended that in similar circumstances the
Delhi High Court had refused to interfere with the exercise
of discretion by respondent Nos.1 and 2.