Non retrospective application of policy amendments restores export entitlements; TPS scrips issued only after zonal scrutiny and checks. The Supreme Court held that DGFT's retrospective amendments to the Target Plus Scheme for 2005-2006 cannot be applied retrospectively; the Government accepted this and DGFT amended and rescinded earlier notifications so the measures take effect only from their issuance. DGFT has instituted Zonal Committees to scrutinise claims, and TPS scrips for 2005-2006 will be issued after such scrutiny; Customs will allow usage of those scrips subject to prescribed checks and procedures.