Authority Processing Duty Credit Scrip Applications Is 'Adjudicating Authority' For Appeal Under Foreign Trade Act: Bombay High Court

In a significant ruling under the Foreign Trade (Development and Regulation) Act, 1992, the Bombay High Court clarified the role of authorities involved in processing applications for duty credit scrip entitlement under the Merchandise Export from India Scheme (MEIS). The Court held that the authority processing these applications must be considered an 'adjudicating authority' for the limited purpose of appeals under Section 15 of the Act. Case Background The petitioner,…