Arijit Banerjee, J. - (1.) The disputes in the two writ petitions under consideration arise in relation to the Foreign Trade Policy (in short the 'Policy') for the period 2009-14 framed in terms of Section 5 of the Foreign Trade (Development Regulation) Act, 1992 (in short 'the Act') and the procedure framed for the purpose of implementing the Policy and contained in the 'Handbook of Procedure' (in short the 'Procedure'). Brief background of the case
(2.) Duty Free Import Authorization (DFIA) is one of the duty exemption schemes under Chapter 4 of the Policy. DFIA is issued to allow duty free import of inputs. DFIA may be either Post-export or Pre-export.
(3.) The petitioner company is a 'Merchant Exporter'. Clause 9.39 of the Policy defines merchant exporter as a person engaged in trade activity and exporting or intending to export goods.;