2026-VIL-188-GUJ-CU
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CUSTOMS High Court Cases

Customs - Retrospective withdrawal of Transport and Marketing Assistance (TMA) Scheme for specified agricultural products - The Ministry of Commerce and Industry had introduced the Transport and Marketing Assistance (TMA) Scheme for specified agricultural products in 2019. The Scheme was included in the Foreign Trade Policy 2015-2020 under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 – Vide DGFT Notification dated 25.03.2022, the Scheme was withdrawn retrospectively, preventing the petitioners from filing claims for reimbursement under the Scheme - Whether the TMA Scheme can be withdrawn retrospectively, thereby taking away the accrued rights of the exporters under the scheme – HELD – In the judgments of Union of India v. Asian Food Industries, Viraj Impex v. Union of India, and DGFT v. Kanak Exports, it has been held that Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 does not empower the Government to make amendments with retrospective effect, thereby taking away the rights which have already accrued in favor of the beneficiaries under the scheme - The TMA Scheme was statutory in nature, having been introduced under Section 5 of the Act. While the Government has the power to withdraw or amend the scheme, it cannot do so retrospectively, as it would take away the vested rights of the exporters who had availed the benefits of the scheme - The impugned notification dated 25.03.2022 which withdrew the TMA Scheme retrospectively is quashed. The respondents are directed to process the applications filed by the petitioners and pay the accrued benefits accordingly – The writ petitions are allowed
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