2024 (4) TMI 1165 - SCH - Customs

Depriving duty credit under RoDTEP on exports - exports fall under the restricted category or not - prior period i.e. 01.01.2021 to 31.05.2022 - subsequent period i.e. 01.06.2022 to 13.12.2022 - it was held by High Court that 'The respondents are directed to grant benefit of rebate under the RoDTEP scheme to the petitioners who have exported sugar with specific permission under the specific condition prescribed by the Directorate of Sugar as per Notification No. 19/2015-20 dated 17th August 2021 and Clause 3 of paragraph 2 of the Notification No. 76/2021-Customs (N.T.) dated 23rd September 2021'. HELD THAT - It is not inclined to interfere in the matter. The Special Leave Petition is hence dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition, stating they are not inclined to interfere in the matter. Delay was condoned, and pending applications were disposed of. No representation for the respondent was made.