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    <title>2023 (3) TMI 186 - KARNATAKA HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, finding &#039;condition x&#039; in the Public Notice and Condition No. 3 in the Tariff Rate Quota (TRQ) to be illegal and beyond the jurisdiction of the Director General of Foreign Trade (DGFT). The court directed the respondents to refund the excess duty paid by the petitioner promptly and return the Bank Guarantee furnished by the petitioner.</description>
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      <description>The court ruled in favor of the petitioner, finding &#039;condition x&#039; in the Public Notice and Condition No. 3 in the Tariff Rate Quota (TRQ) to be illegal and beyond the jurisdiction of the Director General of Foreign Trade (DGFT). The court directed the respondents to refund the excess duty paid by the petitioner promptly and return the Bank Guarantee furnished by the petitioner.</description>
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