JAMNADAS MADHAVJI AND CO Vs. UNION OF INDIA

JUDGEMENT

(1.) IN these two writ petitions, the petitioners have challenged the circular dated 13th July, 1987 issued by the respondents, wherein the Cash Compensatory Support ("ccs" for short) on export of spices under brand name in packs of 1 kg. or less weight has been reduced from 10% to 7% with retrospective effect from 1st July, 1986. The petitioners have also challenged the circular dated 16th July, 1987 issued by the respondents wherein the exporters of spices were required to obtain registration of their brand names with the Spices Board to avail 10% CCS with effect from 16th July, 1987. Since the facts in both the petitions are similar, we have heard both the petitions together and have disposed of the same by this common judgment.

(2.) FOR the sake of convenience, we have dealt with the facts in Writ Petition No. 3600 of 1987 in this judgment. The facts relevant for the purpose of present petition are as follows: the petitioners are a registered export house and export all major/minor spices like black pepper, Cummin, Turmeric, Ginger, Fennell, Cardemom in consumer pack under their brand names JM, GEM. The petitioners have been exporting the spices in consumer pack of 1 kg. or less weight under their own brand name and have been claiming CCS at the rate applicable from time-to-time.

(3.) THE petitioners are registered exporters of Indian spices and rice, even before coming into existence of the Spices Board. The Spices Board came into existence with effect from 20th February, 1987 by merging the Spices Export Promotion Council and Cardamom Board who were the registration authorities for export of spices.