ISHA EXIM Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule, made returnable forthwith. Respondents waive service. By consent of parties, heard finally.

(2.) This petition under Article 226 of the Constitution of India mounts a challenge to an Order-in-Original (O-I-O) dtd. 11/11/2022 passed by the Deputy Commissioner of Customs, Jawaharlal Nehru Customs House, Nhava Sheva, District Raigad. The challenge to such order is primarily on the ground that the said order is in complete defiance of an order dtd. 31/3/2017 passed by the Authority for Advance Rulings (AAR) under the Chapter V B of the Customs Act, 1962 (the Act) containing Ss. 28E to 28M.

(3.) Briefly the facts are :- The petitioner is primarily engaged in the business of import of various edible products including products of betel nut (processed supari). The petitioner has been importing various forms of supari stated to be unflavoured betel nuts (supari) and API betel nuts (supari). The petitioner is importing the said goods from only two suppliers namely Asian Import and Export Co. Ltd., Thailand and Maung Maung Soe Family Co. Ltd., Myanmar. Such imports are received at Chennai and JNPT port.