NAYARA ENERGY LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocates for the respective parties.

(2.) The petitioners have approached this Court by way of this petition under Articles 226 and 227 of the Constitution of India with the following prayers:

(3.) Thus, what is essentially challenged in this petition is the implementation of the order passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) has accepted the contentions of the present petitioners - original appellants for permitting drawback also on the National Calamity Contingent Duty of Customs and not treating it to be different than the duty amenable for Section 75 of the Customs Act, 1962 for drawback purpose.