Page 143 - ELT_1st September 2020_Vol 373_Part 5

2020 ] KANAK EXPORTS v. UNION OF INDIA 581

2020 (373) E.L.T. 581 (Del.)
IN THE HIGH COURT OF DELHI
Navin Chawla, J.
KANAK EXPORTS
Versus
UNION OF INDIA
W.P. (C) No. 3059 of 2018, decided on 18-5-2020
EXIM - Duty Free Credit Entitlement Scheme (DFCES) for Status
Holders - Abuse of - Supreme Court in its judgment dated 27-10-2015 [2015
(326) E.L.T. 26 (S.C.)] in petitioner’s case found them to have resorted to blatant
misuse of the provisions of the Scheme and set aside the direction of Bombay
High Court granting relief to the petitioner under the said Scheme - Review
petition filed by petitioner also dismissed by Supreme Court - Petitioner cer-
tainly could not have been allowed to re-agitate its eligibility under the
Scheme in the guise of a fresh/revised application after the judgment of the
Supreme Court and subsequent dismissal of its Review Petition - DGFT, New
Delhi, Trade Notice No. 6/2018, dated 8-5-2017 not applicable to petitioner, be-
ing clearly applicable to exporters other than those against whom material had
already been placed by respondents before the Supreme Court of their disenti-
tlement under the Scheme. [paras 34, 35, 36, 37]
EXIM - Duty Free Credit Entitlement Scheme (DFCES) for Status
Holders - Abuse of - As far as seeking parity with M/s. Adani Exports Ltd. is
concerned, there can be no equality achieved in the violation of law - No right
stipulated under Article 14 of Constitution of India in the negative - Merely
because the respondents have granted some relief to M/s. Adani Exports Ltd.
or have not made any recoveries from it, cannot entitle the petitioner, by itself,
to claim benefit under the DFCE Scheme in spite of the clear and categorical
judgment of the Supreme Court holding it to be not entitled for the same. [para
38]
Petition dismissed
CASES CITED
Adani Exports Ltd. — Special Civil Application No. 1676 of 2004,
decided on 23-7-2004 by Gujarat High Court — Referred. ...................................................... [Para 14]
Bhavnagar University v. Palitana Sugar Mill — (2003) 2 SCC 111 — Referred ............................... [Para 25]
Bishnudeo Narain v. Seogeni Rai and Jagernath — AIR 1951 SC 280 — Referred ......................... [Para 26]
Director General of Foreign Trade v. Kanak Exports — 2015 (326) E.L.T. 26 (S.C.)
— Relied on ........................................................................................................................ [Paras 18, 25, 32]
Inderjeet Arya — MANU/DE/5778/2012 — Referred ....................................................................... [Para 25]
Indian Bank v. Satyam Fibres — (1996) 5 SCC 550 — Referred ......................................................... [Para 26]
Kanak Exports v. DGFT - Review Petition (Civil) No. 1593 of 2016, dated 9-3-2016
by Supreme Court — Referred ...................................................................................................... [Para 21]
Sangramsinh Gaekwad v. Shantadevi Gaekwad — (2005) 11 SCC 314 — Referred ...................... [Para 26]
Tukaram Dhondiba v. Andappa Genu Walekar — 2012 (3) Mh. LJ 150 — Referred ..................... [Para 26]
Union of India v. Chaturbhai M. Patel — (1976) 1 SCC 747 — Referred .......................................... [Para 26]
UP Electricity Board v. Pooran Chandra Pandey — (2007) 11 SCC 92 — Referred ........................ [Para 25]

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