HEMANT GUPTA,J. - (1.) The challenge in the present appeal is to an order passed by the High Court of Rajasthan whereby the writ petition filed by the appellant was dismissed. In the writ petition, challenge was to a Circular dated 21st January, 2009 on the ground that it is contrary to the Foreign Trade Policy 2004-2009, for short, 'FTP'. Such policy is issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, for short, 'Act'. The FTP provides various schemes for providing incentives.
(2.) The present is a case pertaining to "Vishesh Krishi Upaj Yojna, for short, 'Yojna' " for giving incentives to promote export of fruits, vegetables, flowers, minor forest produce, dairy, poultry and their value added products. In the Scheme notified for the year 2005-06, the following exports were not to be taken into account for duty credit entitlement under the Scheme: "3.8 VISHESH KRISHI UPAJ YOJANA (SPECIAL AGRICULTURAL PRODUCE SCHEME) xx xx xx 3.8.2.2. Following exports shall not be taken into account for duty credit entitlement under the scheme: (a) Export of imported goods covered under Para 2.35 of the Foreign Trade Policy or exports made through transshipment. (b) Deemed exports (even when payments are received in Free Foreign Exchange and payment is made from EEFC account)."
(3.) However, in the Scheme notified for the year 2006-2007 on 7 th April 2006, clauses 3.8 and 3.8.2.2 were changed. The clauses read as under: "3.8 VISHESH KRISHI AND GRAM UDYOG YOJANA (SPECIAL AGRICULTURE AND VILLAGE INDUSTRY SCHEME) xx xx xx 3.8.2.2. Following exports shall not be taken into account for duty credit entitlement under the scheme: (a) Export of imported goods covered under Para 2.35 of the Foreign Trade Policy or exports made through transshipment. (b) Deemed Exports. (c) Exports made by SEZs units and EOUs units. xx xx xx 3.8.5. Government reserves the right in public interest, to specify from time to time the export products, which shall not be eligible for calculation of entitlement." ;