Biotics had withdrawn the earlier Writ Petition without reserving any liberty to reagitate the same issue. By the impugned judgment, a writ appeal preferred by the appellant against the order of the Single Judge was dismissed on the ground that Karnataka Biotics had withdrawn the earlier Writ Petition without reserving any liberty to reagitate the issues involved. Civil Appeal @ SLP(C) 4974 of 2021 Page 3 of 8SUBMISSIONS 7. The learned senior counsel appearing for the appellant has invited our attention to the rehabilitation scheme of Karnataka Biotics sanctioned by the BIFR, which provides for waiver of the custom duty of Rs. 33.30 lakhs on account of non-fulfilment of the export obligation on the part of the Karnataka Biotics and interest accrued thereon. He submitted that as there was a duty waiver, there was no question of imposing any penalty. Secondly, he submitted that both the learned Single Judge and Division Bench completely ignored that while Karnataka Biotics was permitted