CHOWGULE & COMPANY LIMITEDversusASSISTANT DIRECTOR GENERAL OF FOREIGN TRADE & OTHERS

                         [2022] 8 S.C.R. 693                            693


              CHOWGULE & COMPANY LIMITED                                A
                             v.
   ASSISTANT DIRECTOR GENERAL OF FOREIGN TRADE
                       & OTHERS
              (Civil Appeal No. 8225 of 2009)
                                                                        B
                       NOVEMBER 04, 2022
         [M. R. SHAH AND KRISHNA MURARI, JJ.]
      Export-Import: Indian Foreign Trade Policy – Additional
licence – Benefit of – Appellant-exporter’s claim for grant of
additional licence under the Exim Policy 1998-91 based on eligible      C
export of “processed iron ore” in the years 1990-1991 – Rejected
by the High Court holding that under the amended/new Exim Policy
1992-1993, the exported item-“processed iron ore” was an item
specified in Appendix 12 and as per Appendix 12, the exported
item “processed iron ore” was ineligible for the purpose of grant of    D
benefit of additional licence – On appeal, held: Director General
of Foreign Trade-DEFT/Union is free to change the Exim Policy
and consider from time to time on which items there shall be an
incentive and on which items there shall not be any incentive – To
grant the benefit of an incentive is a policy decision which may be
varied and/or even withdrawn – No exporter can claim the incentive      E
as a matter of right – Under the circumstances, the doctrine of
promissory estoppel shall not be applicable to such a policy decision
with respect to incentive – Appellant cannot be allowed the benefit
of additional licence on the ground that some others might have
been granted such benefits de hors the scheme, which otherwise the      F
appellant is not entitled to under the scheme – There cannot be any
negative discrimination which may perpetuate the illegality – Thus,
the order passed by the High Court is upheld – Policy decision.
      Dismissing the appeal, the Court
      HELD: 1.1 The appellant is claiming the benefit of additional     G
licence on the export of “processed iron ore” exported during
the Exim Policy 1990-93. It is an admitted position that the
“processed iron ore” had been exported during April, 1990 to
March, 1991. Under the Exim Policy 1990-93, “Minerals and
Iron Ore” are included in the list of ineligible items. As per Exim
                                                                        H
                                693
694            SUPREME COURT REPORTS                      [2022] 8 S.C.R.


A     Policy 1988-1991, only the export of “unprocessed iron ore” was
      ineligible to get the benefit of additional licence. However, when
      the new Exim Policy 1990-93 came into existence, the “Minerals
      and Iron Ore” are in the list of ineligible items-the appellant had
      actually exported “processed iron ore” during the period April,
      1990 to March, 1991, which was under the regime of new Exim
B
      Policy 1990- 93 and under the new Exim Policy 1990-93, the export
      of “Minerals and Iron Ore” are included in the list of ineligible
      items, the appellant has been denied the benefit of additional
      licence. At this stage, it is required to be noted that under the
      Exim Policy, the benefit of additional licence which as such was
C     in the form of an incentive is available on actual export in the
      preceding year and the benefit of such export for the purpose of
      additional licence to the FOB value shall be available in the next
      year. Under the Exim Policy, the benefit of additional licence shall
      be available only on actual export in the previous year and that
      too to eligible items only. Under the circumstances, when the
D
      appellant exported the “processed iron ore”, i.e., during the
      period between April, 1990 to March, 1991, the “Minerals and
      Iron Ore” as per Appendix 12 were in the list of ineligible items,
      the appellant is rightly denied the benefit of additional licence.
      The appellant had never challenged the new Exim Policy 1990-
E     93. Therefore, in the absence of any challenge to the new Exim
      Policy 1990-93 under which on export of “Minerals and Iron Ore”,
      there shall not be the benefit of additional licence, the new Exim
      Policy 1990-93 shall be applicable. [Para 5][701-G-H; 702-A-E]
            1.2 The appellant is claiming the benefit of additional licence
F     under the Exim Policy 1988-91 on the ground of promissory
      estoppel. However, when the new Exim Policy 1990-93 is held to
      be applicable under which on export of ‘Minerals and Iron Ore”,
      there shall not be any benefit of additional licence, the appellant
      cannot be permitted to claim the benefitof additional licence under
      the old Exim Policy, which was not in existence. [Para 6][702-F-
G     G]
            1.3 As regards the submission on behalf of the appellant on
      doctrine of promissory estoppel, it is required to be noted that
      the benefit of additional licence was in the form of an incentive.

H
 CHOWGULE & COMPANY LTD. v. ASSISTANT DIRECTOR                          695
          GENERAL OF FOREIGN TRADE

The DEFT/Union is free to change the Exim Policy and consider           A
from time to time on which items there shall be an incentive and
on which items there shall not be any incentive. To grant the
benefit of an incentive is a policy decision which may be varied
and/or even withdrawn. No exporter can claim the incentive as a
matter of right. Under the circumstances, the doctrine of
                                                                        B
promissory estoppel shall not be applicable to such a policy
decision with respect to incentive, more particularly when it is
well within the right of DGFT/appropriate authority/Union to come
out with a new Exim Policy. Under the circumstances, the
submission on behalf of the appellant that as the appellant placed
the order with NKK Corporation, Japan on 7.2.1990 when the              C
Exim Policy 1988-91 was in force and therefore the appellant
shall be entitled to the benefit of additional licence by applying
the doctrine of promissory estoppel cannot be accepted. The
policy and the incentive scheme are very clear. Incentive in the
form of an additional licence is on actual export in the previous
                                                                        D
year. Therefore, the relevant date shall be the date on which the
export is made. [Para 7][702-G-H; 703-A-C]
      1.4 As regards the submission that in case of some other
similarly situated exporters, the benefit of additional licence has
been granted and therefore the appellant is entitled to the benefit
of additional licence on the export made between April, 1990 to         E
March, 1991 is concerned, merely because some others are
granted the benefit wrongly, the appellant cannot be permitted
to pray for the similar benefits. There cannot be any negative
discrimination which may perpetuate the illegality. The appellant
cannot be allowed the benefit of additional licence on the ground       F
that some others might have been granted such benefits de hors
the scheme, which otherwise the appellant is not entitled to under
the scheme. At this stage, it is required to be noted that in fact in
the impugned judgment and order, the High Court has directed
to hold an enquiry how the others were granted the benefit.
However, unfortunately no further enquiry is held. It is very           G
unfortunate that despite the High Court’s order, no further enquiry
has been conducted. Be that as it may, once it is held that the
appellant is not entitled to the benefit of additional licence on
export of “Minerals and Iron Ore”, the matter ends there and
                                                                        H
696             SUPREME COURT REPORTS                            [2022] 8 S.C.R.


A     the appellant cannot be allowed such benefit, which otherwise
      the appellant is held not entitled to. In view thereof, the High
      Court rightly confirmed the order passed by the authority denying
      the benefit of additional licence to the appellant. [Para 8, 9][703-
      D-H; 704-A]
B           Union of India & Others v. Chowgule & Co. Ltd. and
            Others, (2003) 2 SCC 641 : [2003] 1 SCR 543; Motilal
            Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh,
            (1979) 2 SCC 409 : [1979] 2 SCR 641 ; Union of India
            and Others v. Indo-Afghan Agencies Limited, (1968) 2
            SCR 366 : AIR 1968 SC 718; Union of India & Another
C           v. V.V.F. Limited, (2020) 20 SCC 57; and State of Uttar
            Pradesh & Another v. Birla Corporation Limited, (2020)
            20 SCC 320 – referred to.
                               Case Law Reference
      [2003] 1 SCR 543                   referred to                Para 3.3
D
      [1979] 2 SCR 641                   referred to                Para 3.5
      [1968] 2 SCR 366                   referred to                Para 3.5
            CIVIL APPELLATE JURISDICTION : Civil Appeal No.8225
      of 2009.
E           From the Judgment and Order dated 26.06.2008 of the High Court
      of Judicature of Bombay at Goa in Writ Petition No.286 of 1996.
            Ravindra Shrivastav, Sr. Adv., Sumit Goel, Tanuj Agarwal, Abhijeet
      Shrivastav for M/s Parekh & Co., Advs. for the Appellant.
            N. Venkataraman, ASG, Arijit Prasad, Sr. Adv., H. R. Rao, Udai
F     Khanna, Ms. Priyanka Das, S. A. Haseeb, V. C. S. Bharti, Raj Bahadur
      Yadav, Advs. for the Respondents.
             The Judgment of the Court was delivered by
             M. R. SHAH, J.
G            1. Feeling aggrieved and dissatisfied with the impugned judgment
      and order dated 26.06.2008 passed by the High Court of Judicature of
      Bombay at Goa in Writ Petition No. 286/1996, by which the Division
      Bench of the High Court has dismissed the said writ petition by holding
      that the appellant shall not be entitled to the benefit of additional licence
      on the export of processed iron ore during the period April, 1990 to
H     March, 1991, the exporter has preferred the present appeal.
  CHOWGULE & COMPANY LTD. v. ASSISTANT DIRECTOR                                 697
     GENERAL OF FOREIGN TRADE [M. R. SHAH, J.]

         2. The facts leading to the present appeal in a nutshell are as        A
under:
       That the appellant is engaged inter alia in the export of processed
iron ore and is a recognised trading house. Under the Indian Foreign
Trade Policy (hereinafter referred to as the ‘Exim Policy’) 1988-1991,
there was a provision of ‘additional licence’ and a trading house would         B
be eligible to ‘additional licence’ on the basis of the admissible exports in
the preceding licensing year. Para 212 of the Exim Policy, 1988-1991
provided that in considering the eligibility of an exporter for recognition
as a trading house based on Net Foreign Exchange (NFE) earnings
from export of items specified in Appendix 12 shall not qualify. At the
relevant time, Appendix 12 provided that export of “Minerals and ores –         C
unprocessed” would be ineligible for considering the grant of additional
licence. In the year 1990, there was a change in the Exim Policy and the
Director General, Foreign Trade came out with a new policy, namely,
Exim Policy, 1990-93. There was an amendment in Appendix 12 and the
list of ineligible items which earlier was “Minerals and ores –                 D
unprocessed”, in the new Appendix 12, it was stated to be “Minerals
and ores”.
       2.1 It is the case on behalf of the appellant that relying upon the
original Exim Policy, 1988-91 and acting upon the said policy, the appellant
entered into a contract with one NKK Corporation, Japan on 7.2.1990,            E
for export of processed iron ore, which was not an ineligible item in
Appendix 12 under the Exim Policy, 1988-91. However, the appellant
actually exported the processed iron ore and realized NFE earnings of
Rs.52,00,51,848/- for the year 1990-91. The export was made between
the period April, 1990 to March, 1991 during the new Exim Policy, 1990-
1993. The appellant applied to the Assistant Chief Controller of Imports        F
and Exports for grant of additional licence for value of Rs.6,08,46,000/-
against FOB value of export of processed iron ore amounting to
Rs.52,00,51,848/- for the year 1990-91.
       2.2 Vide letter dated 23.7.1992, the application of the appellant
for grant of additional licence came to be rejected by the Assistant Chief      G
Controller of Imports and Exports on the ground that there was no
provision for grant of additional licence in the then current policy of
1992-97. In an appeal preferred by the appellant, the Joint Director General
of Foreign Trade remanded the matter to the Assistant Chief Controller
of Imports and Exports for a fresh adjudication. Vide its order dated           H
698             SUPREME COURT REPORTS                             [2022] 8 S.C.R.


A     30.04.1993, the Assistant Chief Controller of Imports and Exports again
      rejected the said application by observing that the item “iron ore
      processed” exported by the appellant during April, 1990 to March 1991
      is included in the Appendix 12 of the Exim Policy, 1990-93 and therefore
      the same is not eligible for additional licence during the corresponding
      licensing period, i.e., 1991-92.
B
             2.3 The appellant preferred an appeal challenging the order dated
      30.04.1993 before the Joint Director General of Foreign Trade, which
      was rejected on 2.9.1993. The appellant preferred a second appeal before
      the Additional Director General of Foreign Trade. The Additional Director
      General of Foreign Trade by order dated 05.10.1994 rejected the second
C     appeal for the reason that the application for additional licence was time
      barred. In the writ petition filed by the appellant, by order dated
      13.09.1995, the High Court remitted the matter to the Additional Director
      General of Foreign Trade to consider the question of the appellant’s
      eligibility for additional licence or in lieu thereof the appellant is entitled
D     to 20% premium. After remand, the second appellate authority again
      dismissed the appeal on the ground that the application filed by the appellant
      for grant of additional licence was barred by limitation.
             2.4 Aggrieved by the decision of the second appellate authority,
      the appellant filed a writ petition before the High Court being Writ Petition
E     No. 286/1996. The High Court, by judgment and order dated 30.01.2001,
      allowed the said writ petition and quashed and set aside the order of the
      Additional Director General of Foreign Trade dated 12.01.1996 denying
      the benefit of additional licence and directed the department to pay to
      the appellant the premium of Rs.1,21,69,200/-. While directing so, the
      High Court observed and held that the appellant was eligible for the
F     benefit under the Exim Policy during the period 1991-92 and therefore
      there was no justification nor any legal basis for denying the claim on the
      ground of withdrawal of Policy in 1992-93 by public notice dated
      29.02.1992. In sum and substance, the High Court was of the view that
      the subsequent change in the policy and/or withdrawal of the policy in
G     the year 1992-93 shall not be applicable and the appellant shall not be
      denied the benefit of additional licence on the aforesaid ground. The
      judgment and order passed by the High Court in Writ Petition No. 286/
      1996 was the subject matter of appeal before this Court being Civil
      Appeal No. 5764 of 2001.

H
  CHOWGULE & COMPANY LTD. v. ASSISTANT DIRECTOR                                  699
     GENERAL OF FOREIGN TRADE [M. R. SHAH, J.]

       2.5 By judgment and order dated 04.04.2007, this Court set aside          A
the order passed by the High Court and remitted the matter to the High
Court by observing that the point as to whether the appellant was ineligible
for grant of additional/special licence as per Appendix 12 attached to
Import and Export Policy from April 1990 to March 1993 was not
examined either by the High Court or by the first appellate authority and
                                                                                 B
the high Court failed to consider the effect of Appendix 12 of the Policy
of April 1990-March 1993. On remand, the High Court, by the impugned
judgment and order, has dismissed the writ petition preferred by the
appellant by observing that under the amended/new Exim Policy 1992-
1993, the exported item – “processed iron ore” was an item specified in
Appendix 12 and as per Appendix 12, the exported item “processed iron            C
ore” was ineligible for the purpose of grant of benefit of additional licence.
      2.6 Feeling aggrieved and dissatisfied with the impugned judgment
and order passed by the High Court, the appellant – exported has preferred
the present appeal.
      3. Shri Ravindra Shrivastava, learned Senior Advocate has                  D
appeared on behalf of the appellant and Shri N. Venkataraman, learned
Additional Solicitor General of India has appeared on behalf of the
respondents.
       3.1 Shri Ravindra Shrivastava, learned counsel appearing on behalf
of the appellant has vehemently submitted that the issue essentially is          E
with regard to the appellant’s claim for grant of additional licence under
the Exim Policy 1998-91 based on eligible export of “processed iron
ore” in the preceding years.
       3.2 It is submitted that the appellant acted upon the Exim Policy
1988-91 and incurred commercial and financial commitments severely               F
altering its position to its serious detriment. The appellant exported the
“processed iron ore” in the year 1989-91.
       3.3 It is submitted that as per the decision of this Court in the case
of Union of India & Others v. Chowgule & Co. Ltd. and Others,
(2003) 2 SCC 641, the appellant was entitled to grant of additional              G
licence, vis-à-vis, the export of “processed iron ore” made during the
year 1989-90. It is submitted that however when the appellant was
engaged in making export of “processed iron ore” in the subsequent
year, there was a change in the policy before the expiry of period of
three years during which 1988-91 policy was solemnly declared to remain
                                                                                 H
700             SUPREME COURT REPORTS                             [2022] 8 S.C.R.


A     in force and the same came to be substituted by Exim Policy 1990-93. It
      is submitted that under the changed Exim Policy, in Appendix 12,
      “Minerals and Ores” are now declared ineligible inter alia for the purpose
      of additional licence. It is submitted that however as the appellant had
      already acted upon the Exim Policy 1988-91 and on 7.2.1990, it entered
      into an agreement with NKK Corporation, Japan and thereafter it
B
      exported “processed iron ore” worth Rs. 52 crores of foreign exchange
      earnings during April, 1990 to March, 1991, the appellant shall be entitled
      to the benefit of grant of additional licence as claimed under the Exim
      Policy, 1988-91.
             3.4 It is further submitted that applying the doctrine of promissory
C     estoppel, the appellant shall be entitled to the benefit of grant of additional
      licence on the export of the “processed iron ore”. It is submitted that
      while negotiating and agreeing for price with the importer, it factored in
      the price component, the incentive of additional licence which was in
      force at the time under the prevalent policy. It is submitted that thus, all
D     the elements for attracting principles of promissory estoppel are present.
             3.5 It is further submitted that in case of several others similarly
      situated exporters, the benefit of additional licence was granted. That
      the action of Director General of Foreign Trade denying the benefit of
      additional licence to the appellant on the export of “processed iron ore”
E     can be said to be discriminatory and violative of Article 14 of the
      Constitution of India. Heavy reliance is placed upon the decisions of this
      Court in the case of Motilal Padampat Sugar Mills Co. Ltd. v. State
      of Uttar Pradesh, (1979) 2 SCC 409 (para 24); Union of India and
      Others v. Indo-Afghan Agencies Limited, (1968) 2 SCR 366 = AIR
      1968 SC 718; Union of India & Another v. V.V.F. Limited, (2020)
F     20 SCC 57; and State of Uttar Pradesh & Another v. Birla
      Corporation Limited, (2020) 20 SCC 320 on promissory estoppel
      and on the submission that no withdrawal is permissible unless it is justified.
              4. Shri N. Venkataraman, learned ASG appearing on behalf of
      the respondents, while supporting the impugned judgment and order
G     passed by the High Court and while supporting the orders passed by the
      Director General, Foreign Trade, denying the benefit of additional licence
      to the appellant, has vehemently submitted that the denial of the additional
      licence is absolutely in consonance with the Exim Policy 1990-93. It is
      submitted that admittedly the appellant exported the “processed iron ore”
H     during the Exim Policy 1990-93, which was binding upon the appellant.
  CHOWGULE & COMPANY LTD. v. ASSISTANT DIRECTOR                                   701
     GENERAL OF FOREIGN TRADE [M. R. SHAH, J.]

It is submitted that the appellant actually exported the “processed iron          A
ore” post April, 1990. It is submitted that under the Exim Policy 1990-93,
as per Appendix 12, “processed iron ore” was in the excluded category
and in the category of ineligible items. It is submitted that as per the
Exim Policy, the additional licences were available only on export in the
preceding years of eligible items.
                                                                                  B
        4.1 Now so far as the submission on behalf of the appellant on
promissory estoppel is concerned, it is submitted that the benefit of
additional licence was in the form of an incentive and the same cannot
be claimed as a matter of right. It is submitted that being a policy decision,
it is always open to the Department/DGFT to come out with a modified/
fresh/new Exim Policy. It is submitted that therefore the principle of            C
promissory estoppel shall not be applicable at all, more particularly when
the incentive is withdrawn in the subsequent/new policy. It is submitted
that therefore as rightly observed by the High Court, where the appellant
is found to be ineligible to get the benefit of additional licence on the
export made during the new Exim Policy, 1990-93, the appellant shall              D
not be entitled to the benefit of additional licence.
        4.2 Now so far as the submission on behalf of the appellant that
some other similarly situated exporters are granted the benefit of additional
licences is concerned, it is submitted that there cannot be any negative
discrimination pleaded and claimed. It is submitted that merely because           E
some benefits might have been given wrongly to some other persons/
exporters, the appellant cannot claim parity and pray for the similar
benefits. Once, it is held that the appellant is not entitled to additional
licence on export of “processed iron ore”, the appellant shall not be
entitled to the benefit of additional licence as claimed, which otherwise
is not entitled to on merits.                                                     F

      4.3 Making the above submissions, it is prayed to dismissed the
present appeal.
       5. We have heard learned counsel for the respective parties at
length.                                                                           G
       At the outset, it is required to be noted that the appellant is claiming
the benefit of additional licence on the export of “processed iron ore”
exported during the Exim Policy 1990-93. It is an admitted position that
the “processed iron ore” had been exported during April, 1990 to March,
1991. It is to be noted that under the Exim Policy 1990-93, “Minerals
                                                                                  H
702             SUPREME COURT REPORTS                            [2022] 8 S.C.R.


A     and Iron Ore” are included in the list of ineligible items. As per Exim
      Policy 1988-1991, only the export of “unprocessed iron ore” was ineligible
      to get the benefit of additional licence. However, when the new Exim
      Policy 1990-93 came into existence, as observed hereinabove, the
      “Minerals and Iron Ore” are in the list of ineligible items – the appellant
      had actually exported “processed iron ore” during the period April, 1990
B
      to March, 1991, which was under the regime of new Exim Policy 1990-
      93 and as observed hereinabove under the new Exim Policy 1990-93,
      the export of “Minerals and Iron Ore” are included in the list of ineligible
      items, the appellant has been denied the benefit of additional licence.
              At this stage, it is required to be noted that under the Exim Policy,
C     the benefit of additional licence which as such was in the form of an
      incentive is available on actual export in the preceding year and the
      benefit of such export for the purpose of additional licence to the FOB
      value shall be available in the next year. Under the Exim Policy, the
      benefit of additional licence shall be available only on actual export in
D     the previous year and that too to eligible items only. Under the
      circumstances, when the appellant exported the “processed iron ore”,
      i.e., during the period between April, 1990 to March, 1991, the “Minerals
      and Iron Ore” as per Appendix 12 were in the list of ineligible items, the
      appellant is rightly denied the benefit of additional licence. At this stage,
      it is required to be noted that the appellant had never challenged the new
E     Exim Policy 1990-93. Therefore, in the absence of any challenge to the
      new Exim Policy 1990-93 under which on export of “Minerals and Iron
      Ore”, there shall not be the benefit of additional licence, the new Exim
      Policy 1990-93 shall be applicable.
             6. The appellant is claiming the benefit of additional licence under
F     the Exim Policy 1988-91 on the ground of promissory estoppel. However,
      when the new Exim Policy 1990-93 is held to be applicable under which
      on export of ‘Minerals and Iron Ore”, there shall not be any benefit of
      additional licence, the appellant cannot be permitted to claim the benefit
      of additional licence under the old Exim Policy, which was not in existence.
G            7. Now so far as the submission on behalf of the appellant on
      doctrine of promissory estoppel is concerned, it is required to be noted
      that the benefit of additional licence was in the form of an incentive. The
      DEFT/Union is free to change the Exim Policy and consider from time
      to time on which items there shall be an incentive and on which items
H     there shall not be any incentive. To grant the benefit of an incentive is a
  CHOWGULE & COMPANY LTD. v. ASSISTANT DIRECTOR                                   703
     GENERAL OF FOREIGN TRADE [M. R. SHAH, J.]

policy decision which may be varied and/or even withdrawn. No exporter            A
can claim the incentive as a matter of right. Under the circumstances,
the doctrine of promissory estoppel shall not be applicable to such a
policy decision with respect to incentive, more particularly when it is
well within the right of DGFT/appropriate authority/Union to come out
with a new Exim Policy. Under the circumstances, the submission on
                                                                                  B
behalf of the appellant that as the appellant placed the order with NKK
Corporation, Japan on 7.2.1990 when the Exim Policy 1988-91 was in
force and therefore the appellant shall be entitled to the benefit of
additional licence by applying the doctrine of promissory estoppel cannot
be accepted. The policy and the incentive scheme are very clear.
Incentive in the form of an additional licence is on actual export in the         C
previous year. Therefore, the relevant date shall be the date on which
the export is made. Under the circumstances, the decisions relied upon
on behalf of the appellants on the principle of promissory estoppel shall
not be of any assistance to the appellant and shall not be applicable at all
on the facts of the case on hand.
                                                                                  D
       8. Now so far as the submission on behalf of the appellant that in
case of some other similarly situated exporters, the benefit of additional
licence has been granted and therefore the appellant is entitled to the
benefit of additional licence on the export made between April, 1990 to
March, 1991 is concerned, merely because some others are granted the
benefit wrongly, the appellant cannot be permitted to pray for the similar        E
benefits. There cannot be any negative discrimination which may
perpetuate the illegality. The appellant cannot be allowed the benefit of
additional licence on the ground that some others might have been granted
such benefits de hors the scheme, which otherwise the appellant is not
entitled to under the scheme. At this stage, it is required to be noted that      F
in fact in the impugned judgment and order, the High Court has directed
to hold an enquiry how the others were granted the benefit. However,
unfortunately no further enquiry is held. It is very unfortunate that despite
the High Court’s order, no further enquiry has been conducted. Be that
as it may, once it is held that the appellant is not entitled to the benefit of
additional licence on export of “Minerals and Iron Ore”, the matter ends          G
there and the appellant cannot be allowed such benefit, which otherwise
the appellant is held not entitled to.
     9. In view of the above and for the reasons stated above, the
High Court has rightly confirmed the order passed by the authority
                                                                                  H
704                SUPREME COURT REPORTS                  [2022] 8 S.C.R.


A     denying the benefit of additional licence to the appellant. We are in
      complete agreement with the view taken by the High Court. The appeal
      deserves to be dismissed and is accordingly dismissed. No order as to
      costs.


B     Nidhi Jain                                             Appeal dismissed.




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D




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F




G




H