(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: