COMMISSIONER OF CUSTOMS Vs. GEORGEKUTTY N V

JUDGEMENT

(1.) Certain common questions of law arise in all these cases and therefore these cases were heard together and are disposed of by this common judgment. For narration of facts, we shall refer to OP No. 23272/2002, against the Judgment of which, WA No. 1140/2006 has been filed and WP (C) No. 37514/2009 and the parties are described as they are arrayed in the original petitions and writ petitions.

(2.) The petitioners are exporters of door mats, floor mats etc., which are made out of "Rubber Compounded Sheets" and the subject-matter of the litigations is their claim for the benefit of Duty Entitlement Pass Book. Scheme (hereinafter referred to as the 'DEPB Scheme' for short). Three such Original Petitions were allowed by this Court and against the judgments, the Writ Appeals are filed by the respondents therein.

(3.) OP No. 23272/2002 was filed by 20 such exporters and the prayers sought are to :