Duty credit scrip revalidation fails after expiry, while statutory appeal remains available against the administrative order.

Duty credit scrip benefits under the Serve From India Scheme were available only during the scrip's currency, so customs duty exemption was unavailable where the shipment reached India after expiry of the authorization. Because the importer knew the relevant dates when contracting for the goods, refusal to extend the benefit or permit revalidation was not treated as unreasonable. The order of the Policy Relaxation Committee was also described as subject to a statutory appeal to the Central Government, and recourse to that remedy was permitted with liberty to seek consideration on merits if filed in time. The writ relief was refused, leaving the statutory appeal as the available remedy.

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Issues: (i) Whether the petitioner was entitled to revalidation of the duty credit scrip under the Serve From India Scheme so as to claim customs duty exemption for the imported goods; (ii) Whether the petitioner should be directed to pursue the statutory appeal against the Policy Relaxation Committee's order.

Issue (i): Whether the petitioner was entitled to revalidation of the duty credit scrip under the Serve From India Scheme so as to claim customs duty exemption for the imported goods.

Analysis: The terms of the scheme and the authorization were held to be clear: the benefit could be availed only during the currency of the scrip. The shipment reached India after expiry of the authorization. Since the petitioner knew the relevant dates when it contracted for the goods, the refusal to extend the benefit or to permit revalidation was not found to be unreasonable.

Conclusion: The petitioner was not entitled to the claimed duty-free clearance or revalidation relief.

Issue (ii): Whether the petitioner should be directed to pursue the statutory appeal against the Policy Relaxation Committee's order.

Analysis: The order of the Policy Relaxation Committee was stated to be appealable to the Central Government under the statutory appellate provision, and the Court considered it appropriate to permit recourse to that remedy with liberty to seek consideration on merits if filed within the prescribed time.

Conclusion: The petitioner was permitted to avail the statutory appellate remedy.

Final Conclusion: The writ relief was refused, and the petitioner was left to pursue the available statutory appeal.

Ratio Decidendi: Relief under an export incentive scheme cannot be granted where the goods arrive after expiry of the authorization, and a statutory appellate remedy may be directed where it is available against the administrative order.

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