LAWS(GJH)-2023-1-1862

MOBILE SHOPPE Vs. UNION OF INDIA

Decided On January 20, 2023
Mobile Shoppe Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) The petitioner is engaged in export of Mobile Phones. It received purchase orders for mobile phones from foreign buyers. The petitioner buys the mobile phones through its sister concerned M/s.Anjalli Enterprise, which instructs the vendor to deliver the mobile phones directly to the airports for the purpose of export by M/s.Mobile Shop i.e. the present petitioner.

(2.) Resultantly, the prayers sought for in the present petition are as follow:

(3.) This Court [Coram:Justice J.B.Pardiwala (as His Lordship then was) and Justice Ilesh J. Vora) issued the notice by allowing the draft amendment by the following order: