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2015 (4) TMI 1301 - HC - CustomsValidity of N/N. 8(RE 2006)/2004-2009 dated 12th June 2006 of the Directorate General of Foreign Trade Government of India - HELD THAT - This petition is disposed off in accordance with the judgment aforesaid of the High Court of Punjab and Haryana in ESCORTS LIMITED VERSUS UNION OF INDIA 2009 (5) TMI 999 - PUNJAB AND HARYANA HIGH COURT where it was held that the notification impugned in this petition to be ultra vires so far as it gives retrospective effect and with a direction to the respondents to within three months herefrom assess the impact thereof vis- -vis the petitioner and to communicate the same in writing to the petitioner and to if the petitioner in terms thereof is found entitled to any further relief grant the same to the petitioner.
Issues:
Challenge to Notification No. 8(RE 2006)/2004-2009 - retrospective effect, Certificate of Credit Entitlement. Analysis: The judgment by the High Court of Delhi pertains to a petition challenging Notification No. 8(RE 2006)/2004-2009 issued by the Directorate General of Foreign Trade, Government of India. The petition also seeks a direction for the issuance of a Certificate of Credit Entitlement amounting to Rs. 3,98,88,757. A counter affidavit was filed by the Directorate General of Foreign Trade, Ministry of Commerce and Industry, Government of India, and a Rule DB was issued. During the hearing, the petitioner's counsel referenced a judgment by the High Court of Punjab and Haryana in a similar case, where the impugned notification was held ultra vires due to retrospective effect. The petitioner requested the current petition to be disposed of in line with the Punjab and Haryana High Court's judgment. The respondents' counsel acknowledged that the petitioner would receive the benefit of the Punjab and Haryana High Court's judgment. The petitioner confirmed not claiming anything further. Consequently, the High Court of Delhi disposed of the petition in accordance with the Punjab and Haryana High Court's judgment. The respondents were directed to assess the impact on the petitioner within three months and communicate any further relief entitlement to the petitioner if found applicable. The judgment concluded with no costs being awarded in this matter.
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