High Court of KeralaSingle Judge2019-06-25Port restrictions disposed of; port restriction...

W.P.(C). No. 9624 of 2007 and connected cases vs Union of India

Case / Petition Number:WP(C).9624 of 2007 & conn. cases

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: Shaji P. Chaly
Judgment Date: 2019-06-25
Court Decision / Holding: The Court disposed of W.P.(C) Nos. 9624/2007 and connected cases; port restrictions are no longer in force and the petitioners’ bonded obligations are discharged. The Court held the minimum import price fixed by the Union Government for betel nuts to be in the larger public interest to protect farmers and dismissed challenges to the price. The Court directed the original files be returned to government counsel for safekeeping for six months. A clerical correction noted that the word used should be read as 'allowed' instead of 'dismissed' in one sentence; overall, the petitions were disposed, with the policy-based port restrictions repealed and the price upheld.
Final Disposition: Port restrictions disposed of; port restrictions no longer in force; imports to be regularized with bonds; bonded obligations discharged. Challenges to minimum import price Rs.35 per kg dismissed; original files to be returned and retained by government counsel for six months. Note: a clerical correction changed one word from 'dismissed' to 'allowed' in the judgment.

Parties to the Case

Appellants / Petitioners

M/S Mohammed Faris & Co., Chalissery, Palakkad District (represented by its managing partner Ibrahim)
M/S M.S. Enterprises, 2/744-B, Vaniamkulam, Palakkad District (represented by its managing partner Hydru Sidhiqe)
M/S P.K. Traders, 3/37, Kottakkal P.O., Malappuram District (represented by its proprietor P.K. Basheer)
M/S Shabeer Enterprises, Kumaranelloor P.O., Wadakkancherry, Thrissur District (represented by its proprietor A.A. Mohammed)
M/S Integral Trades, Moolayil House, Vazhakala South, Kakkanad West P.O., Kochi (represented by its proprietor Raoof Ali)
M/S Al Marwa Traders, Kumaranelloor P.O., Wadakkancherry, Thrissur District (represented by its proprietor A.A. Mohammed Shareef)
Firdouse International Trading Company, VII/348 A, Kumaranelloor, Wadakkancherry, Thrissur (represented by Mohammed Shabeer)
Kevveeyem Company Supariwala (P) Ltd., KVM Shopping Complex, Changaramkulam, Malappuram District (represented by its Prop. KVM)
K.V. Mohammed, Nut Merchant and Commission Agent, Nannamkku P.O., Changaramkulum, Malappuram District
Mustafa Traders, Chalissery, Palakkad District (represented by its proprietor Mustafa)
Oscar Enterprises, Ammanathu House, Kumaranelloor, Thrissur (represented by its proprietor)
Shree Traders, 416-B, Eyyal Road, Marathankode, Thrissur (represented by its proprietor P.V. Jayrajan)
Vallalar Impex, 54-B, Murugan Nagar, Kalapatty, Coimbatore (represented by Hemandand K.)
Siv Enterprises, Suchak Itwari, Nagpur (represented by Prakash Suchak)
Atlantic Corporation, 121 Grohitam Building, Navi Mumbai (represented by Farrokh Shabbir)
Global Industries, B-3/20, Sector 15, Vashi, Navi Mumbai (represented by Iqbal Aziz Vanjara)
Ansar Enterprises, Lantern Enterprises, Nagaarcoil, Thrissur District (represented by Abdul Manaf, Propr. Ansar Enterprises; Lantern Enterprises represented by Abubacker A.K.)
Kay Kay Enterprises, Vellur Colony West, Nag OUT? Thrissur (represented by K.M. Gafoor)
V.K. Traders, 1/55, Kumaranellur P.O., Thrissur (represented by V.K. Ummer)
Haripriya Traders, Kaikulangara House, Ka? Thrissur (represented by Shaji Mohammed)
Ujjwal Traders, Mehandi Bag Road, Maskasath, Nagpur (represented by Raj Nathuji Dhumal)
Kaf… Trading Company, 49/13, Vellar Colony West, Nagarcoil-1 (represented by P.A. Faizal)
General Agencies, 49/13-4 A, 1st Floor, Vellar Colony West, Nagarcoil-1 (represented by Sulekha)
G.T. Spices, Nag ROI (represented by P.H. Navab)
Vallenk??? Impex (duplicate listing)
Remainder petitions bearing numbers 243/2009, 26359/2010, etc.

Respondents

Union of India represented by its Secretary, Ministry of Commerce, Udyog Bhavan, New Delhi 110001
Director General of Foreign Trade and Ex-Officio Additional Secretary to Government of India, Udyog Bhavan, New Delhi 110001
Commissioner of Customs, Customs House, Willingdon Island, Kochi 682009

Legal Representation & Advocates

Counsels for Petitioners

• C.K. Karunakaran
• K.K. Jyothilakshmi
• T.P. Lekshmi Varma
• Hafiz (appears in journal lines)

Counsels for Respondents

• C.G. Preetha, CGC
• Sreelal N. Warrier, Standing Counsel, CBEC

Case Synopsis & Summary

The judgment deals with a batch of writ petitions challenging port restrictions on the import of betel nuts and the minimum import price (MIP) fixed by the Union Government under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy 2004-2009. The court traces the evolution: initial orders suggested DGFT conveyed central policy; a Division Bench later held that the Central Government issued the notifications, with DGFT merely communicating; subsequently, after examining extensive files and representations from stakeholders, the court held that the port restrictions are no longer in force and directed regularization of imports with bonds to be discharged. Regarding the MIP of Rs.35 per kg, the court found the policy to be in larger public interest to protect farmers and upheld the notification, dismissing challenges to the price as legally sustainable. The judgment emphasizes the limited scope of judicial review in policy matters, citing foundational constitutional doctrine and several authorities that courts should not substitute policy judgments. It also directs return of original files to government counsel for a period of six months and disposes of the related petitions. A clerical correction in the judgment notes that certain wording should read “allowed” instead of “dismissed.”

Provisions of Law Cited

Foreign Trade (Development and Regulation) Act, 1992 - Section 5Foreign Trade Policy 2004-2009 - Paragraph 2.1Import Trade Control (HS) Classifications of Export and Import Items, 2004-2009 - Schedule I (Imports)

Legal Doctrines & Maxims

Doctrine of separation of powers and limited scope of judicial review in policy matters (Parisons Agrotech (P) Ltd. v. Union of India)
Judicial review is not an appellate authority and should not direct or sermonize the executive in policy matters (Asif Hamid v. State of J&K; State of Orissa v. Gopinath Dash)
Policy decisions must be left to the Government as long as they are not arbitrary or violative of the Constitution (Union of India v. International Trading Co.; Metropolis Theatre Co. v. City of Chicago)
Judicial scrutiny of policy decisions is confined to statutory provisions and constitutional rights (Ashif Hamid; Sitaram Sugar Co. v. Union of India)
Courts should not substitute their judgment for executive policy when the policy has discernible reasons and is not arbitrary (Federation of Railway Officers Association v. Union of India)
Judicial approach in policy matters recognizes expert-driven policies may be reasonable even if not perfect (Marine Fins, Kochi v. Union of India)

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners argued that the Director General of Foreign Trade had no power to issue port restrictions; the notifications lacked a proper public interest study; they contended that CAMPCO alone influenced the policy and that the import restrictions harmed trade and welfare of traders. They urged the Court to quash or modify the notifications and to discharge bonded obligations, arguing that the policy lacked transparency and constitutional fairness.

Contentions of Respondents

The respondents argued that the port restrictions and the minimum import price were issued after due deliberations at ministerial and executive levels to protect domestic growers and to curb smuggling practices; DGFT was implementing government policy and was communicating the decision; the policy was within the powers conferred by the Act and ITC policy; the policy decisions are normally immune from judicial interference absent statutory violation.

Cited Precedents (11)

Case Name	Citation	Treatment	Explanation
Parisons Agrotech (P) Ltd. and Another v. Union of India and Others	(2015) 9 SCC 657	Positive	Used to articulate the doctrine of separation of powers and the limited scope of judicial review in policy matters.
State of Orissa and Others v. Gopinath Dash and Others	AIR 2006 SC 651	Positive	Cited for judicial review limits in policy decisions.
Union of India v. Dinesh Engineering Corporation	(2001) 8 SCC 491	Positive	Policy decisions should not be interfered with if not arbitrary and within statutory bounds.
Asif Hamid v. State of J&K	(1989) 3 SCR 19; AIR 1989 SC 1899	Positive	Judicial review is limited to statutory provisions and constitutional rights.
Sitaram Sugar Co. Ltd. v. Union of India	(1990) 3 SCC 223	Positive	Affirms limited review of economic policy decisions.
Federation of Railway Officers Association v. Union of India	(2003) 4 SCC 289	Positive	Reiterates the need for discernible reasons and non-arbitrariness in policy actions.
Metropolis Theatre Company v. City of Chicago	(1912) 57 L Ed 730	Positive	Cited for general understanding of judicial scrutiny of policy.
Union of India v. International Trading Co.	(2003) 5 SCC 437	Positive	Supports the principle that policy decisions should be left to government within constitutional bounds.
Ashif Hamid v. State of J. & K.	(1989) 2 KLT 1008 (SC); (1989) SCR 1899	Positive	Judicial review limited by constitutional provisions.
Madras High Court (Madurai Bench) Judgment in WP(MD) No. 5701 of 2008	08.09.2008	Positive	Used to illustrate court approach in related regional matters.
Marine Fins, Kochi v. Union of India	2018 (3) KLT 71	Positive	Affirms that expert policy areas should not be second-guessed by courts absent arbitrariness.

Diagnostic Tool

Beta

Does this judgment govern your specific facts?

Don't risk relying on a distinguishable precedent. Enter your facts or proposition below. We will test it against W.P.(C). No. 9624 of 2007 and connected cases vs Union of India and instantly map out authorities that support, challenge, or govern your position.

Extracted Judgment Text

Exact text extracted from official judgment records.

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.9624 of 2007** ## **PETITIONER/S:** - **1 M/S.MOHAMMED FARIS & CO. CHALISSERY, PALAKKAD DT., A PARTNERSHIP FIRM, REPRESENTED BY ITS MG.PARTNER, MR.IBRAHIM.** - **2 M/S. M.S.ENTERPRISES, 2/744-B, VANIAMKULAM, PALAKKAD DT., A PARTNERSHIP FIRM REPRESENTED BY ITS, MG.PARTNER, MR.HYDRU SIDHIQUE.** - **3 M/S. P.K.TRADERS, 3/37, KOTTAKKAL P.O., MALAPPURAM DT., A PROPRIETORSHIP FIRM REPRESENTED BY ITS PROPRIETOR, MR. P.K.BASHEER.** - **4 M/S. SHABEER ENTERPRISES, KUMARANELLOOR P.O., WADAKKANCHERRY, TRISSUR DT., A PROPRIETORSHIP FIRM REPRESENTED BY ITS PROPRIETOR, MR. A.H. MOHAMMED.** - **5 M/S. INTEGRAL TRADES, MOOLAYIL HOUSE, VAZHAKALA SOUTH, KAKKANAD WEST P.O., KOCHI-30, A PROPRIETORSHIP FIRM REPRESENTED BY ITS PROPRIETOR,, MR. RAOOF ALI.** - **6 M/S AL MARWA TRADERS, KUMARANELLOOR P.O., WADAKKANCHERRY, TRISSUR DT., A PROPRIETORSHIP FIRM REPRESENTED BY ITS PROPRIETOR, MR. A.A. MOHAMMED SHAREEF** **BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** - **1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI-110 001.** W.P.(C) No.9624 of 2007 & conn. cases 2 **2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVT. OF INDIA, UDYOG BHAVAN, NEW DELHI 110 001.** **3 THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN-9.** **BY ADVS. R1 & R2 - SMT.C.G.PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS .** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).243/2009, WP(C).257/2009, WP(C).1065/2009, WP(C).2275/2010, WP(C).5135/2009, WP(C).5481/2009, WP(C).5822/2009, WP(C).5990/2009, WP(C).6747/2009, WP(C).7379/2008, WP(C).7380/2008, WP(C).8479/2009, WP(C).9176/2008, WP(C).9629/2008, WP(C).10324/2008, WP(C).20318/2008, WP(C).26359/2010, WP(C).26671/2008, WP(C).29039/2008, WP(C).29465/2009, WP(C).32270/2007, WP(C).33417/2008, WP(C).34054/2008, WP(C).34282/2007, WP(C).35133/2007, WP(C).36296/2008, WP(C).36302/2008, WP(C).37012/2007, WP(C).23273/2008 & WP(C).31806/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 3 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.243 of 2009** ## **PETITIONER/S:** **FIRDOUSE INTERNATIONAL TRADING COMPANY, VII/348 A, KUMARANELLOOR P.O., WADAKKANCHERRY, TRICHUR, KERALA 680 590 REPRESENTED BY ITS PROP: MOHAMMED SHABEER. BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** |**1**|**UNION OF INDIA,**| |---|---| ||**REPRESENTED BY SECRETARY,**| ||**MINISTRY OF COMMERCE, UDYOG BHAVAN,**| ||**NEW DELHI 110 001.**| |**2**|**DIRECTOR GENERAL OF FOREIGN TRADE AND**| ||**EX-OFFICIO ADDITIONAL SECRETARY, GOVT.OF INDIA,**| ||**UDYOG BHAVAN, NEW DELHI -110 001.**| |**3**|**COMMISSIONER OF CUSTOMS,**| ||**CUSTOM HOUSE,**| ||**COCHIN - 682 009.**| ||**BY ADVS.**| ||**R1 & R2 - SMT. C.G. PREETHA, CGC**| ||**R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF**| ||**EXCISE & CUSTOMS.**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 4 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.257 of 2009** ## **PETITIONER/S:** **MUSTAFA TRADERS, P.O. CHALISSERY, PALAKKAD DT. 679 536, REP.BY ITS PROP: T.E.MUSTAFA** **BY ADVS. SRI.C.K.KARUNAKARAN SMT.K.K.JYOTHILAKSHMY SMT.T.P.LEKSHMI VARMA** ## **RESPONDENT/S:** **1 UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI -110001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY, GOVT.OF INDIA,, UDYOG BHAVAN, NEW DELHI -110001. 3 COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN 682 009.** **BY ADVS. R1 & R2 - SMT.C.G.PREETHA, CGC R3 - SRI.SREELAL N. WARRIER, SC** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 5 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.1065 of 2009** ## **PETITIONER/S:** |**1**|**KEVEEYEM COMPANY SUPARIWALA (P) LTD.,**| |---|---| ||**KVM SHOPPING COMPLEX, NANNAMUKKU P.O.,**| ||**CHANGARAMKULAM, MALAPPURAM DT. 679 575.**| |**2**|**K.V. MOHAMMED, NUT MERCHANT AND**| ||**COMMISSION AGENT, NANNAMUKKU P.O.,**| ||**CHANGARAMKULAM, MALAPPURAM DT. 679 575.**| ||**BY ADVS.**| ||**SRI.C.K.KARUNAKARAN**| ||**SMT.K.K.JYOTHILAKSHMY**| ||**SMT.T.P.LEKSHMI VARMA**| ## **RESPONDENT/S:** |**1**|**UNION OF INDIA REPRESENTED BY SECRETARY,**| |---|---| ||**MINISTRY OF COMMERCE, UDYOG BHAVAN,**| ||**NEW DELHI 110 001.**| |**2**|**DIRECTOR GENERAL OF FOREIGN TRADE**| ||**AND EX-OFFICIO ADDITIONAL SECRETARY,**| ||**GOVT. OF INDIA, UDYOG BHAVAN, NEW DELHI - 110 001.**| |**3**|**COMMISSIONER OF CUSTOMS,**| ||**CUSTOM HOUSE, COCHIN 682 009.**| ||**BY ADVS.**| ||**R1 & R2 - SMT.C.G.PREETHA, CGC**| ||**R3 - SRI. SREELAL N. WARRIER, STANDING COUNSEL**| W.P.(C) No.9624 of 2007 & conn. cases 6 **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 7 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.2275 of 2010** ## **PETITIONER/S:** **PARSOTAM DAS JAIN, PROPRIETOR, KAMAL SALES CORPORATION, 214, TILAK BAZAR, NEW DELHI-110 006.** **BY ADVS. SRI.SOORAJ T.ELENJICKAL SRI.M.A.JOSEPH MANAVALAN** ## **RESPONDENT/S:** **1 UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI. 2 THE DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY, GOVERNMENT OF INDIA, UDYOG BHAVAN, NEW DELHI. 3 COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, W/ISLAND-KOCHI.** **BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).9624/2007 & CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 8 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941 WP(C).No.5135 of 2009** ## **PETITIONER/S:** **EBRAHIM COMPANY, P.O. CHALISSERY, PALAKKAD DT. 679 536, REP. BY ITS PROP. M.M. IBRAHIM. BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** **1 UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI 110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY, GOVT. OF INDIA, UDYOG BHAVAN, NEW DELHI 110 001. 3 COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN 682 009. BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 9 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941 WP(C).No.5481 of 2009** ## **PETITIONER/S:** **M/S.RADHAKRISHNA TRADING COMPANY, SAMDHAJI KASAR ROAD, MASKASATH ITWARI, NAGPUR, MAHARASHTRA-440002, REPRESENTED BY ITS PROPRIETOR, VIJAY SAJNANI.** **BY ADVS. SRI.P.RADHAKRISHNAN SRI.MADHU RADHAKRISHNAN** ## **RESPONDENT/S:** **1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN,, NEW DELHI - 110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO, GOVERNMENT OF INDIA, UDYOG BHAVAN, NEW DELHI - 110 001. 3 COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI.** **BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 10 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.5822 of 2009** ## **PETITIONER/S:** **AL MARWA TRADERS, REPRESENTED BY ITS PROPRIETOR A.A. MOHAMMED SHERIEFF, S/O. A.M. AVARU, 7/48A, KUMARANELLUR P.O.,, THRISSUR, KERALA. BY ADVS. SRI.P.RADHAKRISHNAN SRI.K.R.KRISHNA KUMAR SRI.MADHU RADHAKRISHNAN SRI.NELSON JOSEPH** ## **RESPONDENT/S:** |**1**|**UNION OF INDIA**| |---|---| ||**REPRESENTED BY ITS SECRETARY,**| ||**MINISTRY OF COMMERCE, UDYOG BHAVAN,**| ||**NEW DELHI - 110 001.**| |**2**|**DIRECTOR GENERAL OF FOREIGN TRADE**| ||**AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT**| ||**OF INDIA, UDYOG BHAVAN, NEW DELHI - 110 001.**| |**3**|**COMMISSIONER OF CUSTOMS,**| ||**CUSTOMS HOUSE, WILLINGDON ISLAND,**| ||**KOCHI.**| ||**BY ADVS.**| ||**R1& R2 - SMT. C.G. PREETHA, CGC**| ||**R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF**| ||**EXCISE & CUSTOMS**| W.P.(C) No.9624 of 2007 & conn. cases 11 **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 12 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** # **WP(C).No.5990 of 2009** ## **PETITIONER/S:** **SHRI SIV ENTERPRISES, REPRESENTED BY ITS PROPRIETOR PRAKASH SUCHAK, S/O. SHIVAL, SUCHAK ITWARI, MASKASATH, NAGAPUR, MAHARASTRA 440 002.** **BY ADVS. SRI.P.RADHAKRISHNAN SRI.MADHU RADHAKRISHNAN** ## **RESPONDENT/S:** |**1**|**UNION OF INDIA**| |---|---| ||**REP. BY ITS SECRETARY, MINISTRY OF COMMERCE,**| ||**UDYOG BHAVAN, NEW DELHI - 110 001.**| |**2**|**DIRECTOR GENERAL OF FOREIGN**| ||**TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO**| ||**GOVERNMENT OF INDIA, UDYOG BHAVAN,**| ||**NEW DELHI - 110 001.**| |**3**|**COMMISSIONER OF CUSTOMS,**| ||**CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI.**| ||**BY ADVS.**| ||**R1 & R2 - SMT.C.G.PREETHA, CGC**| ||**R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF**| ||**EXCISE & CUSTOMS**| W.P.(C) No.9624 of 2007 & conn. cases 13 **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 14 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.6747 of 2009** ## **PETITIONER/S:** **GLOBAL INDUSTRIES, B-3/20, 3-3 SECTOR 15, VASHI, NAVI MUMBAI - 400 703 REPRESENTED BY PROPRIETOR: IQBAL AZIZ VANJARA.** **BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** **1 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI - 110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO, ADDITIONAL SECRETARY, GOVT. OF INDIA, UDYOG BHAVAN, NEW DELHI - 110 001. 3 COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN - 682 009. BY ADVS. R1 & R2 - SMT.C.G.PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 15 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.7379 of 2008** ## **PETITIONER/S:** **M/S. OSCAR ENTERPRISES, A PROP. FIRM REPRESENTED BY PROPRIETOR, A.V.MOIDUNNI, AMMANATHU HOUSE, KUMARANELLOOR P.O., TRISSUR DT. 680 590 BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** |**1**|**UNION OF INDIA, REPRESENTED**| |---|---| ||**ITS SECRETARY, MINISTRY OF COMMERCE,**| ||**UDYOG BHAVAN, NEW DELHI. 110 001.**| |**2**|**DIRECTOR GENERAL OF FOREIGN TRADE**| ||**AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVT. OF**| ||**INDIA, UDYOG BHAVAN, NEW DELHI 110 001.**| |**3**|**THE COMMISSIONER OF CUSTOMS,**| ||**CUSTOM HOUSE, COCHIN-9.**| ||**BY ADVS.**| ||**R1 & R2 - SMT.C.G.PREETHA, CGC**| ||**R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF**| ||**EXCISE & CUSTOMS**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 16 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.7380 of 2008** ## **PETITIONER/S:** **M/S. YAS INTERNATIONAL A PROP. FIRM REPRESENTED BY PROPRIETOR, SHAJI MOHAMMED, KAIKULANGARA HOUSE, KUMARANELLOOR P.O., TRISSUR DT. 680 590** **BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** **1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI. 110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVT. OF INDIA, UDYOG BHAVAN, NEW DELHI-110 001. 3 THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN-9.** **R1 & R2 BY SMT. C.G. PREETHA, CGC R3 BY SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).9624/2007 & CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 17 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** # **WP(C).No.8479 of 2009** ## **PETITIONER/S:** **SHREE TRADERS, 416-B, EYYAL ROAD, MARATHENCODE P.O., KUNNAMKULAM, THRISSUR, KERALA-680604, REP. BY ITS PROPRIETOR, P.V.JAYRAJAN, S/O.VASUDEVAN NAMBOODIRI, PERUMPILLY MANA, MARATHENCODE P.O., KUNNAMKULAM, THRISSUR.** **BY ADVS. SRI.P.RADHAKRISHNAN SRI.MADHU RADHAKRISHNAN** ## **RESPONDENT/S:** **1 UNION OF INDIA REP. BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI-110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT OF INDIA, UDYOG BHAVAN, NEW DELHI-110 001. 3 COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI.** **EX-OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT OF INDIA, UDYOG BHAVAN, NEW DELHI-110 001.** **BY ADVS.** **R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 18 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** # **WP(C).No.9176 of 2008** ## **PETITIONER/S:** **M/S. G.T.SPICES, REGD. OFFICE NO.24, (OLD NO.15/14-11A), MUDALIYAR WEST STREET, NAGARCOIL-1, REPRESENTED BY ITS PARTNER, P.H.NAVAB, 93, PULLOLIL HOUSE, THEKKEKARA, ERATTUPETTA-2. BY ADV. SRI.P.M.M. NAJEEB KHAN** ## **RESPONDENT/S:** **1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI -110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT OF INDIA, UDYOG BHAVAN, NEW DELHI -100 001. 3 THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN-9. 4 THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, HARBOUR ESTATE, TUTICORIN-628 004. BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 & R4 - SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).9624/2007 & CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 19 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** # **WP(C).No.9629 of 2008** ## **PETITIONER/S:** **M/S. V.K. TRADERS, 1/55, KUMARANELLUR P.O., THRISSUR-680 590, REPRESENTED BY ITS PROPRIETOR, V.K. UMMER.** **BY ADVS. SRI.P.RADHAKRISHNAN SRI.MADHU RADHAKRISHNAN** ## **RESPONDENT/S:** **1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI-110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT OF INDIA, UDYOG BHAVAN, NEW DELHI-110 001. 3 COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI.** **BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 20 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** # **WP(C).No.10324 of 2008** ## **PETITIONER/S:** **M/S.INTEGRAL ASSOCIATES, 405 A, VATCHAKKAL LANE, EDAVANAKKAD P.O.,, ERNAKULAM-682 502, REPRESENTED BY ITS PROPRIETOR, ARSHAD K.S.** **BY ADVS. SRI.P.RADHAKRISHNAN SRI.K.R.KRISHNA KUMAR SRI.MADHU RADHAKRISHNAN SRI.NELSON JOSEPH** ## **RESPONDENT/S:** **1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI-110 001.** **2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT OF INDIA, UDYOG BHAVAN, NEW DELHI-110 001.** **3 COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI.** **BY ADVS. R1 & R2 - SMT.C.G.PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 21 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941 WP(C).No.20318 of 2008** ## **PETITIONER/S:** **M/S.SUREKSHA ENTERPRISES, 4, NAYAPURA, INDORE HAVING ITS BRANCH OFFICE AT VATACHAKKAL LANE, EDAVANAKKAD P.O., ERNAKULAM 682 502, REPRESENTED BY ITS PROPRIETOR, MOHAMMED RIYAZ** **BY ADVS. SRI.P.RADHAKRISHNAN SRI.MADHU RADHAKRISHNAN** ## **RESPONDENT/S:** **1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI 110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT OF INDIA, UDYOG BHAVAN, NEW DELHI 110 001. 3 COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI.** **BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 22 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** # **WP(C).No.26359 of 2010** ## **PETITIONER/S:** **UJJWAL TRADERS REPRESENTED BY ITS PROPRIETOR, RAJU NATHUJI DHUMAL, S/O. BABURAO JHAKRE, NEAR HANUMAN MANDIR, MEHANDI BAG ROAD, MASKASATH, NAGPUR (M.S.)440002.** **BY ADVS. SRI.P.RADHAKRISHNAN SRI.MADHU RADHAKRISHNAN** ## **RESPONDENT/S:** **1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI-110001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT OF INDIA, UDYOG BHAVAN, NEW DELHI-110001. 3 COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND KOCHI. BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 23 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.26671 of 2008** ## **PETITIONER/S:** **M/S. INTEGRAL ASSOCIATES 405 A, EDAVANAKKAD.P.O,, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR, ARSHAD.** **BY ADVS. SRI.P.RADHAKRISHNAN SRI.MADHU RADHAKRISHNAN** ## **RESPONDENT/S:** |**1**|**UNION OF INDIA**| |---|---| ||**REPRESENTED BY ITS SECRETARY,**| ||**MINISTRY OF COMMERCE, UDYOG BHAVAN,**| ||**NEW DELHI - 110 001.**| |**2**|**DIRECTOR GENERAL OF FOREIGN TRADE**| ||**AND EX OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT**| ||**OF INDIA, UDYOG BHAVAN,, NEW DELHI - 110 001.**| |**3**|**COMMISSIONER OF CUSTOMS,**| ||**CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI.**| ||**BY ADVS.**| ||**R1 & R2 - SMT. C.G. PREETHA, CGC**| ||**R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF**| ||**EXCISE & CUSTOMS**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 24 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.29039 of 2008** ## **PETITIONER/S:** **KAY KAY ENTERPRISES A PARTNERSHIP FIRM X/78 A, KUNNATH COMPLEX, P.O. VARAVOOR, PALAKKAD DT., REP. BY POA: K.M.GAFOOR. BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** **1 UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI - 110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY, GOVT. OF INDIA, UDYOG BHAVAN,, NEW DELHI - 110 001. 3 COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN 682 009. BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 25 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** # **WP(C).No.29465 of 2009** **PETITIONER/S: ATLANTIC CORPORATION, 121 GROHITAM BLDG., 1ST FLOOR, PLOT NO.14/B, SECTOR 19, VASHI, NAVI MUMBAI 400703, REP.BY PROP:, FARROK SHABBIR. BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** **1 UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI 110001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY GOVT. OF INDIA, UDYOG BHAVAN, NEW DELHI -110001. 3 COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN - 682 009. BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 26 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.32270 of 2007** ## **PETITIONER/S:** |**1**|**M/S. ANSAR ENTERPRISES**| |---|---| ||**XI/78, KOTTILINGAL HOUSE, ENKAKAD,**| ||**WADAKANCHERY, TRISSUR DIST.-680 589,**| ||**REP. BY ITS PROP. MR.ABDUL MANAF.**| |**2**|**M/S. LANTERN ENTERPRISES,**| ||**1/146, AMMANATH HOUSE,**| ||**P.O. KUMARANELLUR, WADAKANCHERY,**| ||**TRISSUR DT.-680 592, REP. BY ITS PROP.**| ||**MR. ABOOBACKER A.K.**| ||**BY ADVS.**| ||**SRI.C.K.KARUNAKARAN**| ||**SRI.C.E.UNNIKRISHNAN**| ## **RESPONDENT/S:** |**1**|**UNION OF INDIA**| |---|---| ||**REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE,**| ||**UDYOG BHAVAN, NEW DELHI-110 001.**| |**2**|**DIRECTOR GENERAL OF FOREIGN TRADE AND**| ||**EX-OFFICIO ADDITIONAL SECRETARY TO GOVT. OF INDIA,**| ||**UDYOG BHAVAN, NEW DELHI-110 001.**| |**3**|**THE COMMISSIONER OF CUSTOMS,**| ||**CUSTOM HOUSE, COCHIN-9.**| ||**R1 & R2 BY SMT. C.G. PREETHA, CGC**| ||**R3 - SRI. SREELAL N. WARRIER, STANDING COUNSEL**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).9624/2007 & CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 27 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.33417 of 2008** ## **PETITIONER/S:** **HAL INTERNATIONAL, A PROPRIETORSHIP FIRM 111/319, HIDAYATH NAGAR, UPPALA, KASARGOD, KERALA 671 322, REP. BY ABDUL HAKEEM PROPRIETOR** **BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** |**1**|**UNION OF INDIA**| |---|---| ||**REP. BY SECRETARY, MINISTRY OF COMMERCE,**| ||**UDYOG BHAVAN, NEW DELHI 110 001.**| |**2**|**DIRECTOR GENERAL OF FOREIGN TRADE**| ||**AND EX-OFFICIO ADDITIONAL SECRETARY, GOVT. OF**| ||**INDIA, UDYOG BHAVAN, NEW DELHI 110 001.**| |**3**|**COMMISSIONER OF CUSTOMS,**| ||**CUSTOM HOUSE, COCHIN 682 009.**| ||**BY ADVS.**| ||**R1 & 2 - SMT.C.G.PREETHA, CGC**| ||**R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF**| ||**EXCISE & CUSTOMS**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 28 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.34054 of 2008** ## **PETITIONER/S:** **LANTERN ENTERPRISES, A PROPRIETORSHIP FIRM, 1/146, AMMANATH HOUSE, P.O.KUMARANELLOOR, THRISSUR DT. KERALA 680 590 REP BY A.K.ABOOBACKER, PROPRIETOR.** **BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** |**1**|**UNION OF INDIA, REP. BY SECRETARY,**| |---|---| ||**MINISTRY OF COMMERCE, UDYOG BHAVAN,**| ||**NEW DELHI 110 001.**| |**2**|**DIRECTOR GENERAL OF FOREIGN TRADE**| ||**AND EX-OFFICIO ADDITIONAL SECRETARY GOVT.OF INDIA,**| ||**UDYOG BHAVAN, NEW DELHI 110 001.**| |**3**|**COMMISSIONER OF CUSTOMS, CUSTOM HOUSE,**| ||**COCHIN 682 009.**| ||**BY ADVS.**| ||**R1 R2 - SMT. C.G. PREETHA, CGC**| ||**R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF**| ||**EXCISE & CUSTOMS**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 29 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** ## **WP(C).No.34282 of 2007** ## **PETITIONER/S:** |**1**||**M/S.KAFAT TRADING COMPANY,**| |---|---|---| |||**49/13, VELLAR COLONY WEST,**| |||**OPPOSITE COLLECTORATE, NAGARCOIL-1,**| |||**REP. BY ITS PROP. P.A. FAIZAL, AGED 32 YEARS,**| |||**S/O. P.K.ABDUL SALAM, PULLOLIL HOUSE,**| |||**ERATTUPETTA, KOTTAYAM, PIN-686 122.**| |**2**||**M/S. GENERAL AGENCIES**| |||**49/13-4 A, 1ST FLOOR, VELLAR COLONY WEST,**| |||**NAGARCOIL-1, REP. BY, ITS PROP. SULEKHA,**| |||**AGED 53 YEARS,W /O.P.K.ABDUL SALAM, PULLOLIL HOUSE,**| |||**ERATTUPETTA, KOTTAYAM, PIN-686 122.**| |||**BY ADVS.**| |||**SRI.C.K.KARUNAKARAN**| |||**SMT.K.K.JYOTHILAKSHMY**| |||**SRI.C.E.UNNIKRISHNAN**| |||**SRI.MATHEW ABRAHAM (KOTTAYAM)**| |**RESPONDENT/S**<br>**:**||| |**1**||**UNION OF INDIA**| |||**REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE,**| |||**UDYOG BHAVAN, NEW DELHI-110 001.**| |**2**||**DIRECTOR GENERAL OF FOREIGN TRADE AND**| |||**EX-OFFICIO ADDITIONAL SECRETARY TO GOVT. OF INDIA,**| |||**UDYOG BHAVAN, NEW DELHI-110 001.**| |**3**||**THE COMMISSIONER OF CUSTOMS,**| |||**CUSTOM HOUSE, COCHIN-9.**| W.P.(C) No.9624 of 2007 & conn. cases 30 **BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 31 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941** # **WP(C).No.35133 of 2007** ## **PETITIONER/S:** **M/S.VALLALAR IMPEX A PARTNERSHIP FIRM, 54-B, MURUGAN NAGAR, BEHIND CHERAN MANAGAR, KALAPATTI, COIMBATORE 641 035, REP. BY ITS PARTNER, HEMANDAND K.** **BY ADVS. SRI.C.K.KARUNAKARAN SMT.JYOTHILEKSHMI.K.K. SRI.C.E.UNNIKRISHNAN SRI.MATHEW ABRAHAM (KOTTAYAM)** ## **RESPONDENT/S:** **1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI-110001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVT. OF INDIA, UDYOG BHAVAN,, NEW DELHI-110001. 3 THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN-9.** **BY ADVS. R1 & R2 - SMT.C.G.PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 32 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** # **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941 WP(C).No.36296 of 2008** ## **PETITIONER/S:** **YAS INTERNATIONAL, A PROP. FIRM REPRESENTED BY PROPRIETOR, SHAJI MOHAMMED, KAIKULANGARA HOUSE, KUMARANELLOOR P.O., THRISSUR DT. 680 590. BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** **1 UNION OF INDIA, REP. BY SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI 110 001. 2 DIRECTOR OF GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY, GOVT. OF INDIA, UDYOG BHAVAN, NEW DELHI 110 001. 3 COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN 682 009. BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 33 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941 WP(C).No.36302 of 2008** ## **PETITIONER/S:** **WADHWANI TRADING COMMODITIES (P) LTD., REP. BY THE DIRECTOR, FLAT NO. I,BLOCK A, PRIDHVIVANDAN APTS, RAMDASPETH, NAGPUR 440 010.** **BY ADV. SRI.C.K.KARUNAKARAN** ## **RESPONDENT/S:** **1 UNION OF INDIA, REP. BY SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI 110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY, GOVT. OF INDIA, UDYOG BHAVAN, NEW DELHI 110 001. 3 COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN-682009. BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).37012/2007, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 34 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE SHAJI P.CHALY** # **TUESDAY, THE 25TH DAY OF JUNE 2019 / 4TH ASHADHA, 1941 WP(C).No.37012 of 2007** ## **PETITIONER/S:** **M/S. HARIPRIYA TRADERS, K.PX/244, ARIYANNUR P.O., TRICHUR, KERALA, REP. BY ITS PROP. C.NARAYANA PODUVAL.** **BY ADVS. SRI.C.K.KARUNAKARAN SRI.C.E.UNNIKRISHNAN** ## **RESPONDENT/S:** **1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF COMMERCE, UDYOG BHAVAN, NEW DELHI-110 001. 2 DIRECTOR GENERAL OF FOREIGN TRADE AND EX-OFFICIO ADDITIONAL SECRETARY TO GOVT. OF INDIA, UDYOG BHAVAN, NEW DELHI-110 001. 3 THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, COCHIN-9. BY ADVS. R1 & R2 - SMT. C.G. PREETHA, CGC R3 - SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.06.2019, ALONG WITH WP(C).26359/2010, WP(C).5822/2009, WP(C).1065/2009, WP(C).10324/2008, WP(C).7379/2008, WP(C).8479/2009, WP(C).35133/2007, WP(C).5990/2009, WP(C).29465/2009, WP(C).5481/2009, WP(C).6747/2009, WP(C).5135/2009, WP(C).9629/2008, WP(C).257/2009, WP(C).243/2009, WP(C).36302/2008, WP(C).36296/2008, WP(C).34054/2008, WP(C).33417/2008, WP(C).29039/2008, WP(C).26671/2008, WP(C).20318/2008, WP(C).34282/2007, WP(C).9624/2007, WP(C).23273/2008 & WP(C).31806/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C) No.9624 of 2007 & conn. cases 35 ## **JUDGMENT** The captioned writ petitions are materially connected in respect of the Port restrictions imposed by the Union Government as per the notifications dated 20.02.2007, 29.08.2007 and 10.07.2007, whereby the petitioners who are importers and traders of Betel Nuts were restricted to import Betel Nuts through Mangalore Port. In fact, all the writ petitions were dismissed by this Court as per the judgment dated 02.11.2010, on the ground that the Director General of Foreign Trade did not have power to issue any such notifications, whereas the power is vested only with the Central Government to issue notifications under the provisions of the Foreign Trade (Development and Regulation) Act, 1992 (in short, 'the Act, 1992') read with paragraph 2.1 of the Foreign Trade Policy - 2004-2009, amending Schedule-1 (Imports)of the Import Trade Control(HS) Classifications of Export and Import Items, 2004-2009. 2. However, the said judgment was interfered with by a Division Bench of this Court in W.A.No.480 of 2011 and other connected writ appeals. It was after verifying the files relating to the issuance of notifications, the Division Bench had come to the conclusion that in fact the notifications were issued W.P.(C) No.9624 of 2007 & conn. cases 36 by the Central Government and the Director General of Foreign Trade was only communicating the decision of the Central Government, and thereupon, remitted back the writ petitions for fresh consideration on merits of the matter. 3. Apart from the Port restrictions, some of the writ petitions are challenging the minimum import price fixed by the Government at Rs.35/- per kg. for the betel nuts on the ground that there is no public interest involved in such a policy enunciated by the Union Government. According to the petitioners, prior to the notification dated 04.06.2008, free import of betel nuts of different specifications was permitted. Since the writ petitions are materially connected, I propose to dispose of the same by this common judgment. 4. So far as Port restrictions are concerned, by virtue of the interim orders passed by this Court, the betel nuts were being imported by the petitioners through other Ports after executing bond in favour of the respondents. Later, the notifications with respect to the Port restrictions were withdrawn, and therefore, the said issue is not surviving in order to consider the writ petitions on its merits. Even so, learned counsel for the petitioners apprehends that since bonds ## W.P.(C) No.9624 of 2007 & conn. cases ## 37 were executed for the release of betel nuts imported, the likelihood of imposition of other penalties by the Government cannot be brushed aside. 5. However, in my considered view, since during the prevalence of the notifications in regard to Port restrictions, betel nuts were imported through various Ports on the basis of interim orders passed by this Court, and since the notifications were later withdrawn, I do not think it is proper on the part of the respondents to impose any penalty on the petitioners on that ground. Therefore, there will be a direction to regularize the imports carried out by the petitioners by securing interim orders from this Court on execution of bonds, and the petitioners are entitled to be discharged from the bonded obligations hereafter. 6. So far as the question with respect to minimum import price is concerned, according to the petitioners, there is no public interest involved and the Government have issued the notification in question to protect the interest of a Co-operative Society viz., CAMPCO, registered in the State of Karnataka and without conducting any study before imposing the minim import price. According to learned counsel for the petitioners, the issue of public interest is not W.P.(C) No.9624 of 2007 & conn. cases 38 discernible from the notification issued, and therefore, the Central Government Counsel was directed to produce the original files relating to the notifications, for the perusal of learned counsel for the petitioners, and accordingly, the files were produced and learned counsel for the petitioners perused the same, on 24.06.2019 and the succeeding day, and thereafter only the writ petitions were heard finally. 7. A detailed counter affidavit is filed by the 2[nd] respondent, refuting the allegations and claims and demands raised by the petitioners, and also contending that the decision to restrict import of betel nuts through Mangalore Port was taken, to protect the interests of domestic producers, and the notifications were issued after considering the representations submitted by various stakeholders before the Government. That apart, it is stated that, Notification No.49 (RE 2006)/2004-2009 dated 20.02.2007 was issued to provide protection to domestic betel nut growers who are mainly located in the States of Karnataka and Kerala. The Central Government is also vested with powers under Sec.5 of Act, 1992, read with paragraph 2.1 of the Foreign Trade Policy 2004-05, to W.P.(C) No.9624 of 2007 & conn. cases 39 make amendment in schedule I (Imports) of the ITC (HS) Classifications of Export & Import Items, 2004-2009, and therefore, it was after conducting an in-depth study in the matter on the basis of representations received from various stakeholders including political parties, Co-operative Societies etc. etc., the notification was issued. It is made clear that typical counter affidavits are filed in the writ petitions separately. 8. I have heard learned counsel for the petitioners and the learned Central Government Counsel as well as other Standing Counsel appearing for the respondents, and perused the pleadings and the documents on record, and the original files produced relating to the notifications issued. 9. The paramount contention advanced by learned counsel for the petitioners is that, it was on the basis of representations submitted by CAMPCO alone, the notifications were issued and there is no element of public interest involved in issuing the notifications, and therefore, the Policy enunciated by the Government to have the Port restrictions and minimum import price is totally arbitrary and illegal. Learned counsel has taken me through the correspondences contained in the W.P.(C) No.9624 of 2007 & conn. cases 40 original files in order to substantiate the same. However, on going through the entire files, it is clear that not only CAMPCO but also Members of Parliament, Chamber of Commerce and Industry, Karnataka, Minister for Large and Medium Industries, Karnataka Government and other Co-operative Societies have filed various representations with respect to the illegalities and malpractices taking place in the import of betel nuts from Nepal and Bhutan by the Indian traders in North India, without paying any tax or import duty. It is quite clear from the correspondences made by and between the then Union Ministers, of Industries and Commerce, and the Finance that it was after due deliberation and pondering, the Government have imposed Port restrictions. However, the Port restrictions were later withdrawn. But the minimum import price was retained for the purpose of protecting the interest of the farmers who are involved in production of betel nuts. 10. In fact, CAMPCO has requested to fix a minimum tariff of Rs.60/- per kg. of betel nuts imported, for appointing a competent authority to check the quality of the nut imported, and also for regularizing the import of arecanut through one Port only. However, W.P.(C) No.9624 of 2007 & conn. cases 41 after due deliberations and evaluating the entire situations and also taking into account the interest of the traders also who are importing betel nuts from various countries, the minimum import price of Rs.35/was fixed. Therefore, the contention advanced by learned counsel for the petitioners that it was only for protecting the vested interest of CAMPCO, such notifications were issued, cannot be sustained under law. Even assuming that, CAMPCO has taken up the issue, that by itself is not an adverse circumstance to think that the policy is bad if and when it is found that, there is public interest involved in taking a policy decision, to protect the interest of all concerned. This is the exact circumstance, I could gather from the files produced, and I also realise that, Government has adopted a balanced approach to the issue taking into account all facts and figures and the _pros and cons_ . 11. Anyhow, it was a policy decision of the Union Government that was transformed into various notifications including minimum import price. On a totality of the circumstances, I am convinced that sufficient discussions and due deliberations were made at the Ministerial level and executive level before W.P.(C) No.9624 of 2007 & conn. cases 42 issuing the notifications. Therefore, once it is discernible from the files and the pleadings put forth by the respondents that before formulating the policy, the Government have taken appropriate steps through democratic means and ways, and realizing so only the policy was enunciated by the Government to alleviate and redress the grievances faced by the farmers and to adequately protect their interests. It cannot be disputed that formulation of the policy is the prerogative of the sovereign political Government, and if and when the public interest is able to be understood from the records available and pleadings put forth, and that there are no patent arbitrariness, illegality or _malafides_ in evaluating the policy, then it is not proper or legal on the part of this Court to interfere with the policy decision taken by the Government. 12. In that view of the matter, I am of the considered opinion that, Notification No.15 (RE- 2008)/2004-2009 dated 04.06.2008 fixing a floor price of Rs.35/- per kg. for import of betel nuts was issued by the Union Government in larger public interest, and the challenge made by the petitioners against the said notification cannot be sustained under law. It is also W.P.(C) No.9624 of 2007 & conn. cases 43 clear that the notification was part of 2004-2009 Foreign Trade Policy, which has no relevance whatsoever today. But the notification reflects the policy decision of the Government, and once it is found so, I have no reason to think otherwise than that the policy is immune from judicial review. 13. Learned Central Government Counsel has invited my attention to the judgment of the apex court in ' _**Parisons Agrotech (P) Ltd. and Another v. Union of India and Others**_ ' [(2015) 9 SCC 657], wherein it is held as follows in paragraph 14: “ _**14** . The aforesaid doctrine of separation of power and limited scope of judicial review in policy matters is reiterated in State of Orissa and others v. Gopinath Dash and others, (2005) 13 SCC 495 : (AIR 2006 SC 651)_ _"5. While exercising the power of judicial review of administrative action, the Court is not the Appellate Authority and the Constitution does not permit the Court to direct or advise the executive in the matter of policy or to sermonise qua any matter which under the Constitution lies within the sphere of the legislature or the executive, provided these authorities do not transgress their constitutional limits or statutory power. (See Asif Hameed v. State of J&K; 1989 Supp (2) SCC 364 : (AIR 1989 SC 1899) and Shri Sitaram Sugar Co. Ltd. v. Union of India; (1990) 3 SCC 223) : (AIR 1990 SC 1277). The scope of judicial enquiry is confined to the question whether the decision taken by the Government is against any statutory provisions or its violates the fundamental rights of the citizens or is opposed to the provisions of the Constitution. Thus, the position is that even if the decision taken by the Government does not appear to be agreeable to the Court, it cannot_ W.P.(C) No.9624 of 2007 & conn. cases 44 _interfere._ _6. The correctness of the reasons which prompted the Government in decision-making taking one course of action instead of another is not a matter of concern in judicial review and the Court is not the appropriate forum for such investigation._ _7. The policy decision must be left to the Government as it alone can adopt which policy should be adopted after considering all the points from different angles. In the matter of policy decisions or exercise of discretion by the Government so long as the infringement of fundamental right is not shown the courts will have no occasion to interfere and the Court will not and should not substitute its own judgment for the judgment of the executive in such matters. In assessing the propriety of a decision of the Government the Court cannot interfere even if a second view is possible from that of the Government."_ 14. So also, a Division Bench of this Court in ' _**Marine Fins, Kochi v. Union of India and Others**_ ' [2018 (3) KHC 411 : 2018 (3) KLT 71], has held as follows in paragraphs 50 to 56: “ _-_ _**50**_ . _(c) Policy Preferences Judicial Interference: Marine Fins has cited numerous justifications why there should not have been a total ban, and what else could have been a better and more viable alternatives. Possibilities galore, we agree. But can we substitute our view to that of the Government, merely because our view, too, is plausible or possible?_ _**51** . First, we must acknowledge that the Ext.P3 notification emerges from expert deliberations. As is often held, the courts will not ordinarily interfere in the Government's policy matters, since these policy matters are taken based on expert knowledge. Besides, courts are usually not equipped to question the correctness of a policy decision. True, the Supreme Court in Union of India v. Dinesh Engineering Corporation (2001 (3)_ W.P.(C) No.9624 of 2007 & conn. cases 45 _KLT OnLine 1002 (SC) = (2001) 8 SCC 491) observes: Policy matters, nevertheless, are not beyond the bounds of the judicial scrutiny; there is no judicial abdication in policy matters. The courts can still scrutinize whether the Government has formulated the policy remembering all the facts and whether the policy is beyond the pale of discrimination or unreasonableness. Any decision, be it a simple administrative decision or a policy decision, if taken without considering the facts, can only be termed an arbitrary decision. If it is so, then be it a policy decision or otherwise, it will be violative of Article 14 of the Constitution._ _**52** . In other words, on matters affecting policy and requiring technical expertise, Court would leave the matter for the decision of those who are qualified to address the issues. According to the Supreme Court in Federation of Railway Officers Association v. Union of India (2003 (1) KLT OnLine 1107 (SC) = (2003) 4 SCC 289), so long as the policy or action follows the Constitution and the laws, and so long as it is not tainted by arbitrariness, irrationality or abuse of the power, the Court will not interfere in such matters._ _**53** . Second, untrammelled may be the executive discretion to change a policy, yet it is imperative and implicit, in terms of Article 14, that the executive must not change the policy arbitrarily with an ulterior motive. The wide sweep of Article 14 mandates every State action to qualify on this touchstone. The basic requirement of Article 14 is fairness in action by the State, and non-arbitrariness in essence. And substance is the heartbeat of fair play. So held the Supreme Court in Union of India v. International Trading Co. (2003 (2) KLT SN 76 (C.No.101) SC = (2003) 5 SCC 437)._ _**54** . In fact, International Trading case further observes that actions are amenable to judicial review, only if “the State fails to act validly for a discernible reasons, not whimsically for any ulterior purpose.” A basic and obvious test to apply in such cases is to see “whether there is any discernible principle emerging from the impugned action; and if so, does it really satisfy the test of reasonableness?”_ W.P.(C) No.9624 of 2007 & conn. cases 46 _**55** . While exercising the power of judicial review of administrative action, “the Court is not the appellate authority and the Constitution does not permit the Court to direct or advise the executive in matter of policy or to sermonize any matter which under the Constitution lies within the sphere of the Legislature or the executive, provided these authorities do not transgress their constitutional limits or statutory power”. So observed the Supreme Court in Ashif Hamid v. State of J. & K. (1989 (2) KLT OnLine 1008 (SC) = (1989) 3 SCR 19) Judicial enquiry is confined to whether the decision taken by the Government is against any statutory provisions, or whether it violates the fundamental rights of the citizens, or whether it is opposed to the Constitutional provisions- cautions the Supreme Court in State of Orissa v. Gopinath Dash (2006 (1) KLT SN 41 (C.No.56) SC = AIR 2006 SC 661). Even if the Government's decision does not appear to be agreeable to the Court, it cannot interfere._ _**56** . The Court should constantly remind itself that “the problems of Government are practical ones and may justify, if they do not require, rough accommodations, illogical it may be, and unscientific. But even such criticism should not be hastily expressed. What is the best is not always discernible, the wisdom of any choice may be disputed or condemned. Mere errors of Government are not subject to our judicial review. (Metropolis Theatre Company v. City of Chicago (1912) 57 L Ed 730, as quoted in Gopinath Dash)”._ Thus it is canvassed, even if the public interest is not reflected in the notification, if it is discernible from the files produced or from the counter affidavit or statement filed before the court, the court is at liberty to scrutinize the issue as to whether the policy launched by the Government was in accordance with law. I find force in the said arguments advanced also. W.P.(C) No.9624 of 2007 & conn. cases 47 13. Accordingly, W.P.(C) Nos.9624/2007, 35133/07, 7379/08, 34282/07, 37012/07, 32270/07, 2275/10, 7380/08, 9176/08, 10324/08 and 9629/08, and the challenge made against Port restrictions along with minimum import price in W.P.(C) Nos.5990/09, 5822/09, 26671/08, 20318/08, 8479/09, 5481/09 & 26359/2010 are disposed of, recording that the Port restrictions are no more in force, and the bonded obligations made by the petitioners in the said writ petitions for release of the goods imported on the basis of the interim orders passed by this Court will stand discharged. 14. In the second category of writ petitions mentioned above and in W.P.(C) Nos.33417/08, 257/09, 1065/09, 6747/09, 5135/09, 29465/09, 34054/08, 29039/08, 36296/08, 243/09, 23273/08, 36302/08, 31806/09 & 29039/08, the challenge made against the notification with respect to the minimum import price fixed by the Union Government for import of betel nuts will stand dismissed, since it is easily discernible from the files produced and the pleadings put forth, the minimum import price was fixed in larger public interest and to protect the interest of the farmers who are producing betel nuts. W.P.(C) No.9624 of 2007 & conn. cases 48 The Registry is directed to return the original files produced before this Court to the Central Government Counsel. However, there will be a direction to the respondents to retain the files as such for a period of six months or as otherwise ordered by any other court. ## **Sd/-** ## **SHAJI P.CHALY** ## **JUDGE** St/29.06.2019 In the judgment, the word “dismissed” entered in the second sentence of the first paragraph is _suo motu_ corrected as “allowed”, since the same is an inadvertent clerical mistake. Sd/- ## **SHAJI P.CHALY** **JUDGE** W.P.(C) No.9624 of 2007 & conn. cases 49 ## **APPENDIX OF WP(C) 9624/2007** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 PHOTOGRAPHS OF PETITIONERS' PROCESSING OPERATIONS.** **EXHIBIT P2 TRUE COPY OF FINAL ORDER NO.612-624 DATED 21-04-2005 OF CESTAT.** **EXHIBIT P3 TRUE COPY OF JUDGMENT DATED 4.1.2007 IN WA 2179 OF 2006.** **EXHIBIT P4 TRUE COPY OF NOTIFICATION NO.49(RE06)/2004-2009 DATED 20.2.2007.** **EXHIBIT P5 TRUE COPY OF A QUOTATION DATED 15.3.2007, RECEIVED FROM M/S. PT. MULTI MITRA BARUNA, INDONESIA. EXHIBIT P6 A TRUE COPY OF THE NEWS PAPER REPORT, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16.3.2007. EXHIBIT P7 TRUE EXTRACT FROM EXIM SHIPPING TIMES DATED 19.03.2007. EXHIBIT P7 A TRUE COPY OF THE INTERIM ORDER DATED 23.03.2007 IN W.P.NO.5147 OF 2007, HON'BLE HIGH COURT, CALCUTTA. EXHIBIT P8 A TRUE COPY OF THE INTERIM ORDER DATED 13.04.2007 IN W.P.NO.5147 OF 2007, HON'BLE HIGH COURT, CALCUTTA. EXHIBIT P9 TRUE COPY OF THE NOTIFICATION NO.12(RE2007) 2004-2009 DATED 10.07.2007 ISSUED BY THE GOVERNMENT OF INDIA, MINISTRY OF COMMERCE AND INDUSTRY. EXHIBIT P10 TRUE COPY OF NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29.08.2007.** RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 50 ## **APPENDIX OF WP(C) 243/2009** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTIFICATION NO.15(RE2008)/2004-2009 DATED 04.06.2008. EXHIBIT P2 TRUE COPY OF FINAL ORDE NO. 612-624 DATED 21.04.2005 OF THE CESTAT. EXHIBIT P3 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.A.NO.2179 OF 2006 DATED 04.01.2007. EXHIBIT P4 TRUE COPY OF NOTIFICATION NO. 49(RE06)/2004-2009 DATED 20.02.2007 EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 01.08.2007 PASSED IN WPC NO. 6924 OF 2007. EXHIBIT P6 TRUE EXTRACT FROM CPCRI PUBLICATION "ARECANUT" ON THE TRADE TYPES AND VARIETIES OF ARECANUT. EXHIBIT P7 EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 26.07.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN TRISSUR AND KOCHI MARKETS. EXHIBIT P7(A) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBITS P7. EXHIBIT P7(B) EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 09.11.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS. EXHIBIT P7(C) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7(B) EXHIBIT P8 TRUE COPY OF NEWS PAPER REPORT, EMANATING FROM MANGALORE, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16.03.2007. EXHIBIT P9 TRUE COPY OF REPORT IN THE BUSINESS LINE DATED 30.06.2008. EXHIBIT P10 TRUE COPY OF INTERIM ORDER DATED 26.11.2008 PASSED IN WPC 20318 OF 2008 AND CONNECTED CASES.** W.P.(C) No.9624 of 2007 & conn. cases 51 **EXHIBIT P11 TRUE COPY OF HON'BLE MADRAS HIGH COURT (MADURAI BENCH) JUDGMENT DATED 08.09.2008 IN WP(MD) NO.5701 OF 2008 AND OTHER CONNECTED CASES. RESPONDENTS' EXHIBITS: EXHIBIT R1(A) TRUE COPY OF NOTIFICATION NO.18/RE 2008/2004-2009 DATED 30.06.2008.** //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 52 ## **APPENDIX OF WP(C) 257/2009** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTIFICATION NO.15 (RE2008)/2004-2009 DATED 4.6.2008. EXHIBIT P2 TRUE COPY OF FINAL ORDER NO. 612-624 DATED 21.4.2005 OF THE CESTAT. EXHIBIT P3 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.A NO. 2179 OF 2006 DATED 4.1.07. EXHIBIT P4 TRUE COPY OF NOTIFICATION NO. 49 (RE06)/2004-2009 DATED 20.2.2007. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 1.8.2007 PASSED IN WPC NO. 9624 OF 2007. EXHIBIT P6 TRUE EXTRACT FROM CPCRI PUBLICATION "AREVANUT" ON THE TRADE TYPES AND VARIETIES OF ARECANUT. EXHIBIT P7 EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 26.7.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN THRISSUR AND KOCHI MARKETS. EXHIBIT P7(A) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7. EXHIBIT P7(B) EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 9.11.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS. EXHIBIT P7(C) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7(B) EXHIBIT P8 TRUE COPY OF NEWS PAPER REPORT, EMANATING FROM MANGALORE, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16.3.2007. EXHIBIT P9 TRUE COPY OF REPORT IN THE BUSINESS LINE DATED 30.06.2008. EXHIBIT P10 TRUE COPY OF INTERIM ORDER DATED 26.11.2008 PASSED IN WPC 20318 OF 2008 AND CONNECTED CASES.** W.P.(C) No.9624 of 2007 & conn. cases 53 **EXHIBIT P11** **TRUE COPY OF HON'BLE MADRAS HIGH COURT (MADURAI BENCH) JUDGEMENT DATED 8.9.2008 IN W.P.(MD) NO. 5701 OF 2008 AND OTHER CONNECTED CASES.** **RESPONDENT'S/S EXHIBITS:** **EXHIBIT R1(A)** TRUE COPY OF NOTIFICATION NO.18/RE 2008/2004-2009 DT. 30.06.08. //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 54 ## **APPENDIX OF WP(C) 1065/2009** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTIFICATION NO.15(RE2008)/2004-2009 DATED 04.06.2008. EXHIBIT P2 TRUE COPY OF FINAL ORDER NO.612-624 DATED 21.04.2005 OF THE CESTAT. EXHIBIT P3 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.A.NO.2179 OF 2006 DATED 04.01.2007. EXHIBIT P4 TRUE COPY OF NOTIFICATION NO.49(RE06)/2004-2009 DATED 20.02.2007. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 01.08.2007 PASSED IN WPC NO.9624 OF 2007. EXHIBIT P6 TRUE EXTRACT FROM CPCRT PUBLICATION "ARECANUT" ON THE TRADE TYPES AND VARIETIES OF ARECANUT. EXHIBIT P7 EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 26.07.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN TRISSUR AND KOCHI MARKETS. EXHIBIT P7(A) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7. EXHIBIT P7(B) EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 09.11.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS. EXHIBIT P7(C) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7(B). EXHIBIT P8 TRUE COPY OF NEWS PAPER REPORT, EMANATING FROM MANGALORE, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16.03.2007. EXHIBIT P9 TRUE COPY OF REPORT IN THE BUSINESS LINE DATED 30.06.2008. EXHIBIT P10 TRUE COPY OF INTERIM ORDER DATED 26.11.2008 PASSED IN WPC 20318 OF 2008 AND CONNECTED CASES. EXHIBIT P11 TRUE COPY OF HON'BLE MADRAS HIGH COURT** W.P.(C) No.9624 of 2007 & conn. cases 55 **(MADURAI BENCH) JUDGMENT DATED 08.09.2008 IN WP(MD)NO.5701 OF 2008 AND OTHER CONNECTED CASES.** **RESPONDENTS' EXHIBITS: NIL** **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 56 ## **APPENDIX OF WP(C) 2275/2010** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE COMMUNICATION DATED 22/07/1998 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT SPECIFYING THE CODE NUMBER.** - **EXHIBIT P2 TRUE COPY OF THE COMMERCIAL INVOICE DATED 07/11/2009 ISSUED BY THE SAID EXPORT SUPPLIER TO THE PETITIONER.** - **EXHIBIT P3 TRUE COPY OF THE BILL OF LADING SHOWING THE DATE OF SHIPMENT AS 07/11/2009.** - **EXHIBIT P4 TRUE COPY OF THE NOTIFICATION NO.15(RE2008)/2004-2009 DATED 04/06/2008 ISSUED BY THE 1ST RESPONDENT.** **EXHIBIT P5 TRUE COPY OF THE FINAL ORDER NO.612-624 DATED 21/04/2005 OF CESTAT.** - **EXHIBIT P6 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WA NO.2179/2006 DATED 04/01/2007.** - **EXHIBIT P7 TRUE COPY OF THE NOTIFICATION NO.49 (RE06)/2004-2009 DATED 20/02/2007.** - **EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER DATED 01/08/2007 PASSED IN WPC NO.9624/2007.** - **EXHIBIT P9 TRUE COPY OF THE EXTRACTS FROM CPCRT PUBLICATION ARECANUT.** - **EXHIBIT P10 TRUE COPY OF THE INTERIM DIRECTION DATED 06/11/2009 PASSED IN WPC NO.31806/2009.** - **EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER DATED 07/04/2010 PASSED BY THIS HON'BLE COURT IN IA NO.3333/2010 IN WPC NO.26671/2008.** ## **RESPONDENTS' EXHIBITS: NIL** **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 57 ## **APPENDIX OF WP(C) 5135/2009** ## **PETITIONER'S/S EXHIBITS:** |**EXHIBIT P1**|**TRUE COPY OF NOTIFICATION NO.15(RE-**| |---|---| ||**2008)/2004-2009 DATED 04.06.2008.**| |**EXHIBIT P2**|**TRUE COPY OF FINAL ORDER NO.612-624 DATED**| ||**21.04.2005 OF THE CESTAT.**| |**EXHIBIT P3**|**TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT**| ||**IN W.A.NO.2144 OF 2006 DATED 04.01.2007.**| |**EXHIBIT P4**|**TRUE COPY OF NOTIFICATION NO.49(RE-**| ||**06)/2004-2009 DATED 20.02.2007.**| |**EXHIBIT P5**|**TRUE COPY OF INTERIM ORDER DATED 01.08.2007**| ||**PASSED IN WPC NO.9624 OF 2007.**| |**EXHIBIT P6**|**TRUE EXTRACT FROM CPCRI PUBLICATION**| ||**"ARECANUT" ON THE TRADE TYPES AND VARIETIES**| ||**OF ARECANUT.**| |**EXHIBIT P7**|**EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF**| ||**26.07.2008. SHOWING DETAILS OF PRICES OF**| ||**VARIOUS VARIETIES OF BETEL NUTS IN TRISSUR**| ||**AND KOCHI MARKETS.**| |**EXHIBIT P7(A)**|**ENGLISH TRANSLATION OF RELEVANT PORTIONS OF**| ||**EXHIBIT P7.**| |**EXHIBIT P7(B)**|**EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF**| ||**09.11.2008, SHOWING DETAILS OF PRICES OF**| ||**VARIOUS VARIETIES OF BETEL NUTS.**| |**EXHIBIT P7(C)**|**ENGLISH TRANSLATION OF RELEVANT PORTIONS OF**| ||**EXHIBIT P7(B).**| |**EXHIBIT P8**|**TRUE COPY OF NEWS PAPER REPORT, EMANATING**| ||**FROM MANGALORE, THAT APPEARED IN BUSINESS**| ||**LINE NEWS PAPER OF 16.03.2007.**| |**EXHIBIT P9**|**TRUE COPY OF REPORT IN THE BUSINESS LINE**| ||**DATED 30.06.2008.**| |**EXHIBIT P10**|**TRUE COPY OF INTERIM ORDER DATED 05.01.2009**| ||**PASSED IN WPC 257 OF 2009.**| W.P.(C) No.9624 of 2007 & conn. cases 58 **EXHIBIT P11 TRUE COPY OF HON'BLE MADRAS HIGH COURT (MADURAI BENCH) JUDGMENT DATED 08.09.2008 IN WP(MD)NO.5701 OF 2008 AND OTHER CONNECTED CASES.** **RESPONDENTS' EXHIBITS: NIL** **//TRUE COPY// P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 59 ## **APPENDIX OF WP(C) 5481/2009** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT IN W.A.2144 AND 2179 OF 2006 DATED 4-1-2007** **EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO. 49(RE06)/2004-2009 DATED 20-2-2007** **EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO.12(RE2007)/2004-2009 DATED 10-7-2007** **EXHIBIT P4 TRUE COPY OF THE ORDER DATED 1-8-2007 PASSED BY THE HIGH COURT IN WRIT PETITION 9624/2007** - **EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29-8-2007.** - **EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 1-10-2007 PASSED BY THE HON'BLE HIGH COURT.** - **EXHIBIT P7 TRUE COPY OF THE NOTIFICATION DATED 4-6-2008 BEARING NO.15 (RE-2008)/2004-2009** - **EXHIBIT P8 TRUE COPY OF THE ORDER DATED 4-8-2008 PASSED BY THIS HON'BLE COURT IN WP(C) 23273/2008** **EXHIBIT P9 TRUE COPY OF THE ORDER DATED 26-11-2008 PASSED BY THIS HON'BLE COURT IN WP(C) 26671/2008.** **RESPONDENTS' EXHIBIT:** **EXHIBIT R1(A) TRUE COPY OF NOTIFICATION NO.18/RE 2008/2004-2009 DATED 30.06.2008.** //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 60 ## **APPENDIX OF WP(C) 5822/2009** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT IN W.A.2144 AND 2179 OF 2006 DATED 4-1-2007** **EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO.49(RE06)/2004-2009 DATED 20-2-2007 EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO.12 (RE2007)/2004-2009 DATED 10-7-2007** **EXHIBIT P4 TRUE COPY OF THE ORDER DATED 1-8-2007 PASSED BY THE HIGH COURT IN WRIT PETITION 9624/2007** **EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29-8-2007** **EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 1-10-2007 PASSED BY THE HON'BLE HIGH COURT EXHIBIT P7 TRUE COPY OF THE NOTIFICATION DATED 04-06-2008 BEARING NO.15 (RE-2008)/20042009 EXHIBIT P8 TRUE COPY OF THE ORDER DATED 19-2-2009 PASSED BY THIS HON'BLE COURT IN WP(C)5481//2009.** ## **RESPONDENTS' EXHIBITS: NIL** ## **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 61 ## **APPENDIX OF WP(C) 5990/2009** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT IN W.A.2144 AND 2179 OF 2006 DATED 4-1-2007** **EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO.49 (RE06)/2004-2009 DATED 20-2-2007. EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO.12(RE2007)/2004-2009 DATED 10-7-2007 EXHIBIT P4 TRUE COPY OF THE ORDER DATED 1-8-2007 PASSED BY THE HIGH COURT IN WRIT PETITION 9624/2007. EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29-8-2007. EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 1-102007 PASSED BY THE HON'BLE HIGH COURT. EXHIBIT P7 TRUE COPY OF THE NOTIFICATION DATED 4-6-2008 BEARING NO.15 (RE-2008)/2004-2009. EXHIBIT P8 TRUE COPY OF THE ORDER DATED 19-2-2009 PASSED BY THIS HON'BLE COURT IN WP(C) 5481/2009.** ## **//TRUE COPY//** ## **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 62 ## **APPENDIX OF WP(C) 6747/2009** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTIFICATION NO. 15 (RE2008)/2004-2009 DATED 4-6-2008 EXHIBIT P2 TRUE COPY OF FINAL ORDER NO 612-624 DATED 21-4-2005 OF THE CESTAT. EXHIBIT P3 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.A NO. 2144 OF 2006 DATED 4-1-2007 EXHIBIT P4 TRUE COPY OF NOTIFICATION NO 49(RE06)/2004-2009 DATED 20-02-2007 EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 1-8-2007 PASSED IN WPC NO 9624 OF 2007 EXHIBIT P6 TRUE EXTRACT FROM CPCRI PUBLICATION ARECANUT ON THE TRADE TYPES AND VARIETIES OF ARECANUT. EXHIBIT P7 EXTRACT OF MALAYALA MANORAM NEWS PAPER OF 26-07-2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN TRISSUR AND KOCHI MARKETS EXHIBIT P7(A) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7 EXHIBIT P7(B) EXTRACT OF MALAYALA MANORAM NEWS PAPER OF 9-11-2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS EXHIBIT P7(C) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7(B) EXHIBIT P8 TRUE COPY OF NEWS PAPER REPORT, EMANATING FROM MANGALORE, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16-3-2007 EXHIBIT P9 TRUE COPY OF REPORT IN THE BUSINESS LINE DATED 30-06-2008 EXHIBIT P10 TRUE OF INTERIM ORDER DATED 17-2-2009 PASSED IN WPC 5135 OF 2009.** W.P.(C) No.9624 of 2007 & conn. cases 63 **EXHIBIT P11** **TRUE COPY OF HON'BLE MADRAS HIGH COURT (MADURAI BENCH) JUDGEMENT DATED 8-9-2008 IN WP(MD) NO. 5701 OF 2008 AND OTHER CONNECTED CASES.** **RESPONDENTS' EXHIBITS: NIL** **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 64 ## **APPENDIX OF WP(C) 7379/2008** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 22-4-2003 ISSUED BY THE 2ND RESPONDENT GRANTING IMPORT-EXPORT CODE TO THE PETITIONER.** **EXHIBIT P2 TRUE COPY OF NOTIFICATION NO. 25(RE2007)/2004-2009 DATED 29-08-2007** **EXHIBIT P3 TRUE COPY OF INTERIM ORDER DATED 28-11-2007 IN W.P(C) NO. 35133 OF 2007** **EXHIBIT P4 A TRUE COPY OF A QUOTATION DATED 15-3-2007, RECEIVED FROM M/S. PT MULTI MITRA BARUNA. EXHIBIT P5 A TRUE COPY OF BUSINESS LINE NEWS PAPER REPORT OF 16-3-2007.** ## **RESPONDENTS' EXHIBITS: NIL** ## **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 65 ## **APPENDIX OF WP(C) 7380/2008** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 11.10.2007 ISSUED BY THE 2ND RESPONDENT GRANTING IMPORT-EXPORT CODE TO THE PETITIONER.** **EXHIBIT P2 TRUE COPY OF NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29.08.2007.** **EXHIBIT P3 TRUE COPY OF INTERIM ORDER DATED 28.11.2007 IN WPC NO. 35133 OF 2007. EXHIBIT P4 A TRUE COPY OF A QUOTATION DATED 15.3.2007, RECEIVED FROM M/S.P.T. MULTI MITRA BARUNA. EXHIBIT P5 A TRUE COPY OF BUSINESS LINE NEWS PAPER REPORT OF 16.3.2007.** ## **RESPONDENTS' EXHIBITS: NIL** **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 66 ## **APPENDIX OF WP(C) 8479/2009** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT IN W.A. NO. 2144 AND 2179 OF 2006 DATED 4.1.2007. EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO. 49 (RE06)/2004-2009 DATED 20.2.2007. EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO. 12 (RE2007)/2004-2009 DATED 10.7.2007 EXHIBIT P4 TRUE COPY OF THE ORDER DATED 1.8.2007 PASSED BY THE HIGH COURT IN WRIT PETITION 9624/2007. EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO.25 (RE2007) 2004-2009 DATED 29.8.2007. EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 1.10.2007 PASSED BY THE HON'BLE HIGH COURT. EXHIBIT P7 TRUE COPY OF THE NOTIFICATION DATED 4.6.2008 BEARING NO.15 (RE-2008)/2004-2009. EXHIBIT P8 TRUE COPY OF THE ORDER DATED 25.2.2009 PASSED BY THIS HON'BLE COURT IN W.P.(C) 5990/2009.** **RESPONDENTS' EXHIBITS: NIL** ## **//TRUE COPY//** ## **P.S TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 67 ## **APPENDIX OF WP(C) 9176/2008** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 21-06-2007 ISSUED BY THE 2ND RESPONDENT GRANTING THE PETITIONER IMPORT-EXPORT CODE. EXHIBIT P2 TRUE COPY OF NOTIFICATION NO. 25 (RE 2007)/ 2004-2009 DATED 29-08-2007 EXHIBIT P3 TRUE COPY OF ORDER DATED 1-10-2017 IN W.P. (C) 9624 OF 2007 BY THIS HONOURABLE COURT. EXHIBIT P4 TRUE COPY OF A QUOTATION DATED 22-02-2008 RECEIVED FROM M/S. MACHADO SONS PVT. LTD. EXHIBIT P5 A TRUE COPY OF BUSINESS LINE NEWS PAPER REPORT OF 16-03-2007.** **RESPONDENTS' EXHIBITS: NIL** ## **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 68 ## **APPENDIX OF WP(C) 9629/2008** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT IN W.A. NO. 2144 AND 2179 OF 2006 DATED 4.1.2007.** **EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO. 49 (RE06)/2004-2009 DATED 20.02.2007. EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO.12 (RE2007) 2004-2009 DATED 10.07.2007. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 1.8.2007 PASSED BY THE HIGH COURT IN WRIT PETITION 9624/2007. EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO. 25 (RE2007)/2004-2009 DATED 29.8.2007. EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 1.10.2007 PASSED BY THE HON'BLE HIGH COURT.** **RESPONDENTS' EXHIBITS: NIL** ## **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 69 ## **APPENDIX OF WP(C) 10324/2008** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT IN W.A.NO.2144 AND 2179 OF 2006 DATED 04.01.2007.** **EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO.49(RE06)/2004-2009 DATED 20.02.2007. EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO.12(RE2007)/2004-2009 DATED 10.07.2007.** **EXHIBIT P4 TRUE COPY OF THE ORDER DATED 01.08.2007 PASSED BY THE HIGH COURT IN WRIT PETITION 9624/2007.** **EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29.08.2007.** **EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 01.10.2007 PASSED BY THE HON'BLE HIGH COURT.** **RESPONDENTS' EXHIBITS: NIL** **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 70 ## **APPENDIX OF WP(C) 20318/2008** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT IN W.A.NO.2144 AND 2179 OF 2006 DATED 04.01.2007.** **EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO.49(RE06)/2004-2009 DATED 20.02.2007.** - **EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO.12(RE2007)/2004-2009 DATED 10.07.2007.** - **EXHIBIT P4 TRUE COPY OF THE ORDER DATED 01.08.2007 PASSED BY THE HIGH COURT IN WRIT PETITION 9624/2007.** - **EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29.08.2007.** - **EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 01.10.2007 PASSED BY THE HON'BLE HIGH COURT.** - **EXHIBIT P7 TRUE COPY OF THE NOTIFICATION DATED 04.06.2008 BEARING NO.15(RE-2008)/20042009.** - **EXHIBIT P8 TRUE COPY OF THE INVOICE DATED 07.06.2008 ISSUED BY M/S CV.MULLA KARYA.** - **EXHIBIT P9 TRUE COPY OF THE DECLARATION AND CLEARANCE OF THE CONSIGNMENT OF BETEL NUTS BY THE OFFICE OF THE CUSTOMS IN INDONESIA.** - **EXHIBIT P10 TRUE COPY OF THE CONSIGNMENT FROM INDONESIA DATED 11.06.2008 AND THE BILL OF LADING ISSUED BY THE SHIPPER.** ## **RESPONDENT'S/S EXHIBITS:** - **EXHIBIT R3(A) TRUE COPY OF THE CIRCULAR NO.22/2004 DATED 03.03.2004, ISSUED BY THE GOVERNMENT OF INDIA.** **EXHIBIT R3(B) TRUE COPY OF REGULATION 4 OF CUSTOMS (PROVISIONAL DUTY ASSESSMENT) REGULATIONS 1963 DATED 13.07.1963.** W.P.(C) No.9624 of 2007 & conn. cases 71 ## **EXHIBIT R1(A)** **COPY OF NOTIFICATION NO.18/RE 2008/20042009 DATED 30.06.2008.** //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 72 ## **APPENDIX OF WP(C) 26359/2010** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT IN W.A. 2144 AND 2179 OF 2006 DATED 4-01-2007.** **EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO.49(RE06)/2004-2009 DATED 20.02.2007. EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO.12(RE2007)/2004-2009 DATED 10.07.2007.** **EXHIBIT P4 TRUE COPY OF THE ORDER DATED 1.08.2007 PASSED BY THE HIGH COURT IN WRIT PETITION 9624/2007. EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29-08-2007. EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 1-10-2007 PASSED BY THE HONOURABLE HIGH COURT. EXHIBIT P7 TRUE COPY OF THE NOTIFICATION DATED 04.06.2008 BEARING NO.15(RE-2008)/20042009. EXHIBIT P8 TRUE COPY OF THE ORDER DATED 04.08.2008 BEARING NO.15(RE-2008)/2004-2009 EXHIBIT P9 TRUE COPY OF THE ORDER DATED 29.03.2010 PASSED BY THIS HON'BLE COURT IN W.P.5822/2009.** **RESPONDENTS' EXHIBITS: NIL** ## **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 73 ## **APPENDIX OF WP(C) 26671/2008** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGHCOURT IN W.A.2144 AND 2179 OF 2006 DATED 4-1-2007.** **EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO. 49(RE06)/2004-2009 DATED 20-02-2007 EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO:12(RE2007)/2004-2009 DATED 10-07-2007** **EXHIBIT P4 TRUE COPY OF THE ORDER DATED 1-8-2001 PASSED BY THE HIGH COURT IN WRIT PETITION 9624/2007 EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO:25 (RE2007)/2004-2009 DATED 29-8-2007. EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 1-10-2007 PASSED BY THE HON'BLE HIGH COURT. EXHIBIT P7 TRUE COPY OF THE NOTIFICATION DATED 4-62008 BEARING NO:15(RE-2008)/2004-2009 EXHIBIT P8 TRUE COPY OF THE ORDER OF PASSED BY THIS HON'BLE COURT IN WP(C)23273/2008. RESPONDENTS' EXHIBITS:** **EXHIBIT R1(A) COPY OF NOTIFICATION N.18/RE 2008/2004-2009 DATED 30.06.2008. EXHIBIT R3(A) TRUE COPY OF THE CIRCULAR NO.22/2004 DATED 03.03.2004 ISSUED BY THE GOVERNMENT OF INDIA.** **EXHIBIT R3(B) TRUE COPY OF REGULATION 4 OF CUSTOMS (PROVISIONAL DUTY ASSESSMENT) REGULATIONS 1963 DATED 13.07.1963.** //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 74 ## **APPENDIX OF WP(C) 29039/2008** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTIFICATION NO.15 (RE2008)/2004-2009 DATED 04/06/2008.** **EXHIBIT P2 TRUE COPY OF FINAL ORDER NO.612-624 DATED 21/04/2005 OF THE CESTAT. EXHIBIT P3 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN WA NO.2179/2006 DATED 04/01/2007.** **EXHIBIT P4 TRUE COPY OF NOTIFICATION NO.49(RE06)/2004-2009 DATED 20/02/2007. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 01/08/2007 PASSED IN WPC NO. 9624/2007. EXHIBIT P6 TRUE EXTRACT FROM CPCRI PUBLICATION ARECANUT ON THE TRADE TYPES AND VARIETIES OF ARECANUT. EXHIBIT P7 EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 26/07/2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN THRISSUR AND KOCHI MARKETS.** **EXHIBIT P7(A) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7.** **EXHIBIT P8 TRUE COPY OF NEWS PAPER REPORT, EMANATING FROM MANGALORE, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16/03/2007. EXHIBIT P9 TRUE COPY OF REPORT IN THE BUSINESS LINE DATED 30/06/2008. EXHIBIT P10 TRUE COPY OF INTERIM ORDER PASSED IN WPC 20318/2008 AND WPC 23273/2008.** **RESPONDENT'S/S EXHIBITS:** **EXHIBIT R3(A) TRUE COPY OF THE CIRCULAR NO.22/2004 DATED 03/03/2004 ISSUED BY THE GOVERNMENT OF INDIA.** W.P.(C) No.9624 of 2007 & conn. cases 75 ## **EXHIBIT R3(B)** **TRUE COPY OF REGULATION 4 OF CUSTOMS (PROVISIONAL DUTY ASSESSMENT) REGULATIONS 1963 DATED 13/07/1963.** //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 76 ## **APPENDIX OF WP(C) 29465/2009** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTIFICATION NO.15 (RE2008)/2004-2009 DATED 04/06/2008. EXHIBIT P2 TRUE COPY OF FINAL ORDER NO.612-624 DATED 21/04/2005 OF THE CESTAT. EXHIBIT P3 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN WA 2179/2006 AND WA 2144/2006 DATED 04/01/2007. EXHIBIT P4 TRUE COPY OF NOTIFICATION NO.49(RE06)/2004-2009 DATED 20/02/2007. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 01/08/2007 PASSED IN WPC NO.9624/2007. EXHIBIT P6 TRUE EXTRACT FROM CPCRI PUBLICATION ARECANUT ON THE TRADE TYUPES AND VARIETIES OF ARECANUT. EXHIBIT P7 EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 26/07/2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN THRISSUR AND KOCHI MARKETS. EXHIBIT P7(A) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7. EXHIBIT P7(B) EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 09/11/2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS. EXHIBIT P7(C) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7(B). EXHIBIT P7(D) EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 09/10/2009, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN THRISSUR AND KOCHI MARKETS. EXHIBIT P7(E) ENGLISH TRANSLATION OF EXHIBIT P7(D). EXHIBIT P8 TRUE COPY OF NEWS PAPER REPORT EMANATING FROM MANGALORE, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16/03/2007.** W.P.(C) No.9624 of 2007 & conn. cases 77 **EXHIBIT P9 TRUE COPY OF REPORT IN THE BUSINESS LINE DATED 30/06/2008. EXHIBIT P10 TRUE COPY OF INTERIM ORDER DATED 03/03/2009 PASSED IN WPC 6747/2009. EXHIBIT P11 TRUE COPY OF HON'BLE MADRAS HIGH COURT (MADURAI BENCH) JUDGMENT DATED 08/09/2008 IN WPC (MD) NO.5701/2008 AND OTHER CONNECTED CASES.** **RESPONDENTS' EXHIBITS: NIL** **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 78 ## **APPENDIX OF WP(C) 32270/2007** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 30-122002 ISSUED BY THE 2ND RESPONDENT GRANTING IMPORT-EXPORT CODE TO THE 1ST PETITIONER** **EXHIBIT P2 A TRUE COPY OF THE CERTIFICATE DATED 9-33007 ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONER EXHIBIT P3 TRUE COPY OF NOTIFICATION NO. 25(RE2007)/2004-2009 DATED 29-08-2007 EXHIBIT P4 TRUE COPY OF INTERIM ORDER DATED 1-10-2007 IN WPC NO. 9624 EXHIBIT P5 A TRUE COPY OF A QUOTATION DATED 15-032007, RECEIVED FROM M/S PT-MULTI MITRA BARUNA EXHIBIT P6 A TRUE COPY OF BUSINESS LINE NEWS PAPER REPORT OF 16-03-2007** **RESPONDENTS' EXHIBITS: NIL** **//TRUE COPY//** **P.S. TO JUDGE** ## **St/-** W.P.(C) No.9624 of 2007 & conn. cases 79 ## **APPENDIX OF WP(C) 33417/2008** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTIFICATION NO.15 (RE2008)/2004-2009 DATED 04.06.2008. EXHIBIT P2 TRUE COPY OF FINAL ORDER NO.612-624 DATED 21.4.2005 OF THE CESTAT. EXHIBIT P3 TRUE COPY OF JUDGEMENT OF THIS HON'BLE COURT IN W.A.NO. 2179 OF 2006 DATED 04.01.2007. EXHIBIT P4 TRUE COPY OF NOTIFUCATION NO.49(RE06)/2004-2009 DATED 20.02.2007. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 01.08.2007 PASSED IN WPC NO. 9624 OF 2007. EXHIBIT P6 TRUE EXTRACT FROM CPCR1 PUBLICATION 'ARECANUT' ON THE TRADE TYPES AND VARIETIES OF ARECANUT. EXHIBIT P7 EXTRACT OF MALAYALA MANORAM NEWS PAPER OF 26.07.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN TRISSUR AND KOCHI MARKETS. EXHIBIT P7(A) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7. EXHIBIT P7(B) EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 09.11.2008, SHOWING DETAILS OF PRICES OF VERIOUS VARIETIES OF BETEL NUTS. EXHIBIT P7(C) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF E4XHIBIT P7(B). EXHIBIT P8 TRUE COPY OF NEWS PAPER REPORT, EMANATING FROM MANGALORE, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16.03.2007. EXHIBIT P9 TRUE COPY OF REPORT IN THE BUSINESS LINE DATED 30.06.2008. EXHIBIT P10 TRUE COPY OF INTERIM ORDER PASSED INWPC 20318 OF 2008 AND WPC 23273 OF 2008, WPC NO.29039 OF 2008.** W.P.(C) No.9624 of 2007 & conn. cases 80 **EXHIBIT P11 TRUE COPY OF HON'BLE MADRAS HIGH COURT (MADURAI BENCH) JUDGEMENT DATED 08.09.2008 IN WP(MD)NO. 5701 OF 2008 AND OTHER CONNECTED CASES.** **RESPONDENTS' EXHIBITS:** **EXHIBIT R1(A) COPY OF NOTIFICATION NO.18/RE 2008/20042009 DATED 30.06.2008. EXHIBIT R3(A) TRUE COPY OF THE CIRCULAR NO.22/2004 DATED 03.03.2004 ISSUED BY THE GOVERNMENT OF INDIA. EXHIBIT R3(B) TRUE COPY OF REGULATION 4 OF CUSTOMS (PROVISIONAL DUTY ASSESSMENT) REGULATIONS 1963 DATED 13.07.1963.** //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 81 ## **APPENDIX OF WP(C) 34054/2008** ## **PETITIONER'S/S EXHIBITS:** |**EXHIBIT P1**|**TRUE COPY OF NOTIFICATION NO. 15(RE-**| |---|---| ||**2008)/2004 - 2009 DATED 4.06.2008.**| |**EXHIBIT P2**|**TRUE COPY OF FINAL ORDER NO.6120624 DATED**| ||**21.04.2005 OF THE CESTAT**| |**EXHIBIT P3**|**TRUE COPY OF JUDGEMENT OF THIS HON'BLE**| ||**COURT IN W.A. NO. 2144 OF 2006 DATED**| ||**04.01.2007.**| |**EXHIBIT P4**|**TRUE COPY OF NOTIFICATION NO.49(RE-**| ||**06)/2004-2009 DATED 20.02.2007.**| |**EXHIBIT P5**|**TRUE COPY OF INTERIM ORDER DATED 01.08.2007**| ||**PASSED IN WPC NO. 9624 OF 2007.**| |**EXHIBIT P6**|**TRUE EXTRACT FROM CPCRI PUBLICATION**| ||**"ARECANUT" ON THE TRADE TYPES AND VARIETIES**| ||**OF ARECANUT.**| |**EXHIBIT P7**|**EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF**| ||**26.07.2008 SHOWING DETAILS OF PRICES OF**| ||**VARIOUS VARIETIES OF BETEL NUTS IN TRISSUR**| ||**AND KOCHI MARKETS.**| |**EXHIBIT P7(A)**|**ENGLISH TRANSLATION OF RELEVANT PORTIONS OF**| ||**EXHIBIT P7.**| |**EXHIBIT P7(B)**|**EXTRACT OF MALAYALA MANORAM NEWS PAPER OF**| ||**09.11.2008, SHOWING DETAILS OF PRICES OF**| ||**VARIOUS VARIETIES OF BETEL NUTS.**| |**EXHIBIT P7(C)**|**ENGLISH TRANSLATION OF RELEVANT PORTIONS OF**| ||**EXHIBIT P7(B)**| |**EXHIBIT P8**|**TRUE COPY OF NEWS PAPER REPORT, EMANATING**| ||**FROM MANGALORE, THAT APPEARED IN BUSINESS**| ||**LINE NEWS PAPER OF 16.03.2007.**| |**EXHIBIT P9**|**TRUE COPY OF REPORT INTHE BUSINESS LINE**| ||**DATED 30.06.2008.**| |**EXHIBIT P10**|**TRUE COPY OF INTERIM ORDERS PASSED IN WPC**| ||**20318 OF 2008 AND WPC 23273 OF 2008 AND WPC**| ||**29039/2OO8.**| W.P.(C) No.9624 of 2007 & conn. cases 82 **EXHIBIT P11 TRUE COPY OF HON'BLE MADRAS HIGH COURT (MADURAI BENCH) JUDGMENT DATED 08.09.2008 IN WP(MD) NO. 5701 OF 2008 AND OTHER CONNECTED CASES.** **RESPONDENTS' EXHIBITS:** **EXHIBIT R3(A) TRUE COPY OF THE CIRCULAR NO.22/2004 DATED 03.03.2004 ISSUED BY THE GOVERNMENT OF INDIA. EXHIBIT R3(B) TRUE COPY OF REGULATION 4 OF CUSTOMS (PROVISIONAL DUTY ASSESSMENT) REGULATIONS 1963 DATED 13.07.1963.** //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 83 ## **APPENDIX OF WP(C) 34282/2007** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 26/12/2006 ISSUED BY THE 2ND RESPONDENT GRANTING IMPORT-EXPORT CODE TO THE 1ST PETITIONER. EXHIBIT P2 A TRUE COPY OF THE CERTIFICATE DATED 24/01/2003 ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P3 TRUE COPY OF NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29/08/2007. EXHIBIT P4 (A) AND (A) TRUE COPY OF INTERIM ORDER DATED (B) 01/10/2007 IN WPC NO.9624/2007 (B) TRUE COPY OF INTERIM ORDER DATED 31/10/2007 IN WPC NO.32270/2007. EXHIBIT P5 A TRUE COPY OF QUOTATION DATED 15/03/2007, RECEIVED FROM M/S. PT MULTI MITRA BARUNA. EXHIBIT P6 A TRUE COPY OF BUSINESS LINE NEWS PAPER REPORT OF 16/03/2007.** ## **RESPONDENTS' EXHIBITS: NIL** **//TRUE COPY// P.S. TO JUDGE St/-** W.P.(C) No.9624 of 2007 & conn. cases 84 ## **APPENDIX OF WP(C) 35133/2007** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 29.9.2004 ISSUED BY THE 2ND RESPONDENT GRANTING IMPORT-EXPORT CODE TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF NOTIFICATION NO 25(RE2007)/2004-2009 DATED 29.8.2007 EXHIBIT P3 (A TO C) (A) TRUE COPY OF INTERIM ORDER DTD 1.10.2007 IN WP(C) NO 9624 OF 2007 (B) TRUE COPY OF INTERIM ORDER DATED 31.10.2007 IN WP(C) NO 32270 OF 2007 (C) TRUE COPY OF INTERIM ORDER IN W.P.(C) NO.34282 OF 2007. EXHIBIT P4 A TRUE COPY OF A QUOTATION DATED 15.3.2007, RECEIVED FROM M/S PT. MULTI MITRA BARUNA. EXHIBIT P5 A TRUE COPY OF BUSINESS LINE NEWS PAPER REPORT OF 16.3.2007.** ## **//TRUE COPY//** **P.S. TO JUDGE** **St/-** W.P.(C) No.9624 of 2007 & conn. cases 85 ## **APPENDIX OF WP(C) 36296/2008** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTIIFICATION NO.15 (RE2008)/2004-2009 DATED 4.6.2008. EXHIBIT P2 TRUE COPY OF FINAL ORDER NO.612-624 DATED 21.4.2005 OF THE CESTAT. EXHIBIT P3 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.A.NO.2144 OF 2006 DATED 4.1.07. EXHIBIT P4 TRUE COPY OF NOTIFICATION NO.49(RE06)/2004-2009 DATED 20.02.2007. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 1.8.2007 PASSED IN WPC NO.9624 OF 2007. EXHIBIT P6 TRUE EXTRACT FROM CPCRI PUBLICATION "ARECANUT" ON THE TRADE TYPES AND VARIETIES OF ARECAUNUT. EXHIBIT P7 EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 26.07.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN TRISSUR AND KOCHI MARKETS. EXHIBIT P7(A) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P-7 EXHIBIT P7(B) EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 09.11.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS. EXHIBIT P7(C) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P-7(B) EXHIBIT P8 TRUE COPY OF NEWS PAPER REPORT, EMANATING FROM MANGALORE, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16.03.2007. EXHIBIT P9 TRUE COPY OF REPORT IN THE BUSINESS LINE DATED 30.06.2008. EXHIBIT P10 TRUE COPY OF THE INTERIM ORDER DATED 26.11.2008 PASSED IN WPC 23273 OF 2008 AND CONNECTED CASES.** W.P.(C) No.9624 of 2007 & conn. cases 86 **EXHIBIT P11 TRUE COPY OF THE HON'BLE MADRAS HIGH COURT (MADURAI BENCH) JUDGMENT DATED 8.9.2008 IN WP(MD) NO.5701 OF 2008 AND OTHER CONNECTED CASES. EXHIBIT P12 TRUE COPY OF THE INTERIM ORDER DATED 04.08.2008 IN WPC NO.23273 OF 2008. EXHIBIT P13 TRUE COPY OF THE INTERIM ORDER DATED 03.10.2008 IN WPC 29039 OF 2008. EXHIBIT P14 TRUE COPY OF THE INTERIM ORDER DATED 19.11.2008 IN WPC NO.34054 OF 2008. RESPONDENTS' EXHIBITS: EXHIBIT R2(A) COPY OF NOTIFICATION NO.18/RE 2008/20042009 DATED 30.06.2008 ISSUED BY THE GOVERNMENT OF INDIA.** //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 87 ## **APPENDIX OF WP(C) 36302/2008** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTIFICATION NO.15 (RE2008)/2004-2009 DATED 04.06.2008. EXHIBIT P2 TRUE COPY OF THE FINAL ORDER NO.612-624 DATED 21.4.2005 OF THE CESTAT. EXHIBIT P3 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.A.NO.2144 OF 2006 DATED 4.1.07. EXHIBIT P4 TRUE COPY OF NOTIFICATION NO.49(RE06)/2004-2009 DATED 20.02.2007. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 1.8.2007 PASSED IN WPC.NO.9624 OF 2007. EXHIBIT P6 TRUE EXTRACT FROM CPCRI PUBLICATION "ARECANUT" ON THE TRADE TYPES AND VARIETIES OF ARECANUT. EXHIBIT P7 EXTRACT OF MALAYALA MANORAMA ANEWS PAPER OF 26.7.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS IN TRISSUR AND KOCHI MARKETS. EXHIBIT P7(A) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7. EXHIBIT P7(B) EXTRACT OF MALAYALA MANORAMA NEWS PAPER OF 09.11.2008, SHOWING DETAILS OF PRICES OF VARIOUS VARIETIES OF BETEL NUTS. EXHIBIT P7(C) ENGLISH TRANSLATION OF RELEVANT PORTIONS OF EXHIBIT P7(B). EXHIBIT P8 TRUE COPY OF NEWS PAPER REPORT, EMANATING FROM MANGALORE, THAT APPEARED IN BUSINESS LINE NEWS PAPER OF 16.03.2007. EXHIBIT P9 TRUE COPY OF REPORT IN THE BUSINESS LINE DATED 30.06.2008. EXHIBIT P10 TRUE COPY OF INTERIM ORDER DATED 26.11.2008 PASSED IN WPC 23273 OF 2008 AND CONNECTED CASES.** W.P.(C) No.9624 of 2007 & conn. cases 88 **EXHIBIT P11 TRUE COPY OF HON'BLE MADRAS HIGH COURT (MADURAI BENCH) JUDGMENT DATED 8.9.2008 IN WP(MD) NO.5701 OF 2008 AND OTHER CONNECTED CASES.** ## **RESPONDENTS' EXHIBIT:** **EXHIBIT R1(A) COPY OF NOTIFICATION NO.18/RE 2008/20042009 DATED 30.06.2008.** //TRUE COPY// P.S. TO JUDGE St/- W.P.(C) No.9624 of 2007 & conn. cases 89 ## **APPENDIX OF WP(C) 37012/2007** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE DATED 16/08/2005 ISSUED BY THE 2ND RESPONDENT GRANTING IMPORT-EXPORT CODE TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF NOTIFICATION NO.25(RE2007)/2004-2009 DATED 29/08/2007. EXHIBIT P3 (A) TRUE COPY OF INTERIM ORDER DATED 01/10/2007 IN WPC NO.9624/2007. (B) TRUE COPY OF INTERIM ORDER DATED 31/10/2007 IN WPC NO.32270/2007.(C) TRUE COPY OF INTERIM ORDER DATED IN WPC NO.34282/2007. EXHIBIT P4 A TRUE COPY OF A QUOTATION DATED 15/03/2007, RECEIVED FROM M/S. PT MULTI MITRA BARUNA. EXHIBIT P5 A TRUE COPY OF BUSINESS LINE NEWS PAPER REPORT OF 16/03/2007.** ## **RESPONDENTS' EXHIBITS: NIL** ## **//TRUE COPY//** **P.S. TO JUDGE** **St/-**