2024 INSC 408 NON REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6394 OF 2024 (Arising out of Special Leave Petition (C) No. 4974 of 2021) M/S. EMBIO LIMITED …APPELLANT(S) VERSUS DIRECTOR GENERAL OF FOREIGN TRADE & ORS. …RESPONDENT(S) J U D G M E N T ABHAY S. OKA, J. 1. The appellant filed a Writ Petition under Article 226 of the Constitution of India before the Karnataka High Court, challenging the order imposing a penalty of Rs. 23,38,882/— under the provisions of Section 11(2) of the Foreign Trade (Development and Regulation) Act, 1992 (for short, ‘the FT Act’). The said Writ Petition was dismissed. By the impugned judgment, a Writ Appeal against the order of the learned Single Judge was dismissed. 2. The appellant was formerly known as Emmellen Biotech Pharmaceuticals Limited, which amalgamated with Karnataka Malladi Biotics Limited based on an order of the Bombay High Court dated 24th March 2009. Civil Appeal @ SLP(C) 4974 of 2021 Page 1 of