PREMIER ENTERPRISES A PARTNERSHIP CONCERN REP BY ITS PARTNER Vs. GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE REP BY ITS SECRETARY

JUDGEMENT

(1.) THIS writ petition is filed to issue a Writ of Declaration declaring impugned Circular No.39/2001-Cus dated 6.7.2001 passed by the first respondent as ultra vires the provisions of the Customs Act 1962, Customs and Central Excise Duty Draw Back Rules, 1995, Article 14 and 265 of the Constitution of India and contrary to Circular No.68/97-Cus.dated 2.12.1997 as far as the petitioner is concerned.

(2.) THE present writ petition is filed challenging the circular No.39 of 2001, dated 6.7.2001. This Court by a common order in W.P.Nos. 43970 & 43977 of 2002 has already set aside the proceedings of the Ministry of Finance revoking the brand rate already granted. Hence, there is no necessity for this Court to go into the merits of the present writ petition challenging the circular No.39 of 2001, dated 6.7.2001 as the main cause of action for filing the writ petition and the relief sought for has already been granted in the earlier order. THErefore, this writ petition is dismissed giving liberty to the petitioner to agitate the same if necessity arises. Consequently, WP.M.P.No. 64514 of 2002 is dismissed. No costs.