ADANI EXPORTS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Inthi spetition under Article 226 of the Constitution, thefirst petitioner-Company [hereinafter referred toas"thepetitioner"]haschallengedthe amendments/corrections to paragraph 3.7.2.1 of the Export ImportPolicy[theEximPolicy]by the notifications dated 28.1.2004 (para 5)and21.4.2004readwiththe notificationdated 23.4.2004 issued by the Government of India in exercise of the powers under Section5ofthe ForeignTrade(Development & Regulation) Act, 1992 read with para 1.1 of the Export & Import Policy 2002-07.The petitioner has also challenged paragraphs 1, 2 and3of thepublic notice dated 28.1.2004 issued by the Director General of Foreign Trade (DGFT)[thesecondrespondent herein]amendingparagraph3.2.6ofthe Hand Book of Procedure. The amendments/corrections to the EXIM POLICY and the public notice pertain to Duty Free Import Entitlement for Export Status Holders. In particular, the petitioner has challengedthe aforesaidnotificationsand the public notice in so far asthe amendments/corrections are expressly made applicable tothe exports made from 1.4.2003 i.e.prior to the date of the notifications and the public notice.

(2.) The relevant provisions falling for consideration are as under :-

(3.) Thebasicfactsaverredinthememoof the petition andchallengestothenotificationandthe public notice as raised in the petition are as under :-