HINDUSTAN GRANITES Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this batch of matters, the central question which we are called upon to decide is regarding the validity of Policy Circular dated 30.8.05 and Notification No.24 dated 31.8.05 which has the effect of amending para 6.8(a) and para 6.8(h) of the Foreign Trade Policy 2004-2009.

(2.) FOR the sake of convenience we reproduce hereinbelow the facts as reproduced in the case of Union of India and others v. M/s. Abhishek Exports [Civil Appeal No of 2007 arising out of S.L.P. (C) No.(CC9879 of 2006)].

(3.) M/s. Abhishek Exports started exporting finished marble made out of rough imported marble and rough indigenous marble. The rough marble so imported was duty-free. Under the LOP, M/s. Abhishek Exports had the right to make sales in DTA, subject to payment of concessional and full duty as the case may be.