M/S.Shabeer Enterprises vs. Union Of INDIA

WA/1925/2023HC KeralaGSTCNR KLHC01082755202309 July 2024Bench: HONOURABLE MR. JUSTICE AMIT RAWAL,HONOURABLE MR. JUSTICE EASWARAN S.14 pages
AI SummaryDismissed

Held

The High Court dismissed the appeals, holding that the challenge to the initial notification became non-academic as the restrictions were lifted within two months by a subsequent notification. The appellants also failed to demonstrate how they were adversely affected by the temporary restriction.

Facts

Various traders challenged a DGFT notification dated 15.07.2018 that imposed a minimum CIF value condition for pepper imports to avoid import duty, arguing it was invalid and not placed before Parliament. The Single Judge dismissed their writ petitions. A subsequent notification on 17.09.2018 lifted these restrictions, making pepper import free.

Key Issues

The key legal issues were the validity of the DGFT notification restricting pepper imports and whether its non-placement before Parliament rendered it invalid, especially after a subsequent notification lifted the restrictions.

Sections Cited

Section 19(3) of Foreign Trade (Development and Regulation) Act, 1992

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL & THE HONOURABLE MR. JUSTICE EASWARAN S. TUESDAY, THE 9TH DAY OF JULY 2024 / 18TH ASHADHA, 1946 WA NO. 1779 OF 2023 AGAINST THE JUDGMENT DATED IN WP(C) NO.26804 OF 2021 OF HIGH COURT OF KERALA APPELLANT(S)/PETITIONER: TRAVANCORE SOLVENTS AND OILS, AGED 49 YEARS, 6/260(20), 2ND FLOOR, PALMLANDS BUILDING, BANK JUNCTION, ALUVA - 683101, REPRESENTED BY ITS PROPRIETOR, SHAFIEQUE AHAMED K.K., PIN – 683101 BY ADVS. JOHN VARGHESE SONU AUGUSTINE RESPONDENT(S)/RESPONDENT: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS), NORTH BLOCK, NEW DELHI, PIN – 110001 2 DIRECTOR GENERAL OF FOREIGN TRADE, UDYOG BHAVAN, H-WING, GATE NO.2, MOULANA AZAD ROAD, NEW DELHI - 110011., PIN – 110011 3 CONSORTIUM OF BLACK PEPPER ORGANIZATION CONSORTIUM OF BLACK PEPPER ORGANISATION, C/O CODAGU PLANTERS ASSOCIATION (R), P.B.NO. 15, G.T. TOAD, MADIKERI, KODAGU KARNATAKA 571201, REPRESENTED BY ITS CO-ORDINATOR VISWANATH K.K., PIN – 571201 4 THE UNITED PLANTERS ASSOCIATION OF SOUTHERN INDIA 'GLENVIEW', COONOOR, NILIGIRIS DISTRICT, TAMIL N

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