Calcutta HC Dismisses Time-Barred Writ on Duty Credit Scrip Claim After 10 Years

S.A. Exports Vs Additional District General of Foreign Trade & Ors. (Calcutta High Court) The Calcutta High Court dismissed a writ petition filed by S.A. Exports, which sought to resurrect a claim for the balance of duty credit scrip under the Incremental Exports Incentivisation Scheme. The Court found the claim to be excessively delayed, holding that the petitioner’s failure to act for a prolonged period, even after a favorable judicial interpretation, rendered the claim “dead” and impermissible to be unsettled after approximately seven years. Background and Scheme Details T...