2026-VIL-151-DEL-CU
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CUSTOMS High Court Cases

Customs - Duty Free Credit Entitlement Scheme – Appellant sought benefit of the Duty Free Credit Entitlement Scheme (DFCE Scheme) issued under the EXIM Policy of 2002-2007. On the issue of entitlement to the benefit of the DFCE Scheme, the Single Judge previously ruled against the appellant – HELD - The Supreme Court's judgment in the case of Director General of Foreign Trade v. Kanak Exports conclusively decided the issue against the appellant. The Supreme Court had observed that the appellant was one of the exporters who resorted to "pernicious and blatant misuse" of the DFCE Scheme provisions. The appellant had not actually achieved the export targets set under the Scheme, and therefore, no vested right had accrued in its favor. The Supreme Court had clearly held that the Notifications issued by the Government to amend the Scheme did not take away any vested right of the appellant, as no such right had accrued to it in the first place due to the fraudulent nature of its exports. The High Court cannot come to the aid of such exporters who played with the Scheme's provisions to take undue advantage without making actual exports. The Supreme Court had observed that the appellant was one of the exporters who had resorted to the most notorious misuse of the DFCE Scheme - The High Court is bound by the Supreme Court's judgment and could not come to the aid of the appellant, who had indulged in such misuse of the Scheme's provisions. As the Supreme Court had conclusively decided the issue against the appellant, the appeal filed by the appellant is dismissed
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