Kerala High Court
Western India Cashew Company Private ... vs Union Of India on 20 February, 2020
Author: Amit Rawal
Bench: Amit Rawal
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
THURSDAY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941
WP(C).No.24955 OF 2019(T)
PETITIONER/S:
WESTERN INDIA CASHEW COMPANY PRIVATE LIMITED,,
HAVING ITS REGISTERED OFFICE AT NO.88, II FLOOR, R.P.
TOWERS, COIMBATORE ROAD, POLLACHI-642002, TAMIL NADU,
REPRESENTED BY ITS MANAGER MR. AJITH KUMAR B.
BY ADVS.
SRI.JOSEPH KODIANTHARA (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SHRI.ALEXANDER JOSEPH MARKOS
SHRI.SHARAD JOSEPH KODANTHARA
RESPONDENT/S:
1 UNION OF INDIA,
MINISTRY OF COMMERCE AND INDUSTRY, DEPARTMENT OF
COMMERCE, UDYOG BHAWAN, NEW DELHI-110107, REPRESENTED
BY ITS SECRETARY.
2 THE DIRECTOR GENERAL OF FOREIGN TRADE,
(EX-OFFICIO ADDITIONAL SECRETARY TO GOVERNMENT OF
INDIA), MINISTRY OF COMMERCE AND INDUSTRY, DEPARTMENT
OF COMMERCE, UDYOG BHAWAN, NEW DELHI-110107.
3 THE DEVELOPMENT COMMISSIONER,
COCHIN SPECIAL ECONOMIC ZONE, GOVERNMENT OF INDIA,
KAKKANAD, COCHIN-682037.
4 THE COMMISSIONER OF CUSTOMS,
CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN-682009.
5 THE DEPUTY COMMISSIONER OF CUSTOMS (IMPORTS),
CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN-682009.
6 THE DEPUTY COMMISSIONER OF CUSTOMS,
COCHIN SPECIAL ECONOMIC ZONE, GOVERNMENT OF INDIA,
KAKKANAD, COCHIN-682037.
7 THE SUPERINTENDENT OF CUSTOMS,
COCHIN SPECIAL ECONOMIC ZONE, GOVERNMENT OF INDIA,
KAKKANAD, COCHIN-682037.
WP(C).No.24955 OF 2019 -2-
R1-3, R6-7 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA
R4-7 BY SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL
BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.24955 OF 2019 -3-
JUDGMENT
Through a bench mark application I.A.No.7 of 2020, the liberty of this Court has been sought to place on record the Trade Notice No.50/2019-20 dated 14.02.2020 issued by the Ministry of Commerce & Industry, Department of Commerce, Directorate General of Foreign Trade (DGFT).
2. The controversy, in view of the aforementioned submission as well as on going through the contents, no longer subsists as the grievance of the petitioner in the instant petition is that the import of the Cashew Kernels covered by Exts.P9 and P10 Bills of Entry for export at its Unit situated in Cochin Special Economic Zone are not covered by the restrictions imposed in notification dated 12.06.2019 (Ext.P2), whereby the Department of DGFT had revised the existing policy condition WP(C).No.24955 OF 2019 -4- while fixing the CIF i.e., Coast Insurance Freight value about Rs.680/- and Rs.720/- per Kg.
3. Learned senior counsel appearing on behalf of the petitioner submits that while granting interim order dated 27.09.2019 this Court noticed all the contentions of the petitioner and permitted the petitioner to process the imported cashew kernels subject to furnishing of the general bond.
4. The clarification dated 14.02.2020 extracted hereinbelow:
"DGFT had vide Notification No.8/2015-20 dated 12.06.2019 revised the Minimum Import Price on Cashew Kernels imported under HS codes 0801 3210 and 0801 3220. This Directorate has received references from importers seeking clarification on application of Minimum Import Price (MIP) on import of Cashew Kernels in SEZ/EoU Units.
2. The matter has been examined in this Directorate. It is clarified that MIP on Cashew Kernels (HS codes 0801 3210 and 0801 3220) is not WP(C).No.24955 OF 2019 -5- applicable for imports by 100% Export Oriented Units (EOUs) and units in the SEZs.
3. This issues with the approval of the competent authority."
5. The grievances of the petitioner no longer subsists as the Ministry has clarified that there would be no imposition on minimum import price on import of the cashew kernels for Special Economic Zones. This fact has not been controverted by the learned counsel representing the respondent Union of India.
In view of the aforementioned facts, this writ petition stands disposed of and the Bond as ordered to be submitted by the petitioner stands discharged.
Sd/-
AMIT RAWAL JUDGE VV WP(C).No.24955 OF 2019 -6- APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992.
EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO.8/2015-2020 DATED 12/06/2019.
EXHIBIT P3 PETITIONER'S LETTER DATED 27/06/2019 ADDRESSED TO THE DEVELOPMENT COMMISSIONER, COCHIN SEZ.
EXHIBIT P4 A TRUE COPY OF THE BILL ENTRY DATED 21/06/2019.
EXHIBIT P4 B TRUE COPY OF THE BILL ENTRY DATED 21/06/2019.
EXHIBIT P4 C TRUE COPY OF THE BILL ENTRY DATED 21/06/2019.
EXHIBIT P4 D TRUE COPY OF THE BILL ENTRY DATED 24/06/2019.
EXHIBIT P4 E TRUE COPY OF THE BILL ENTRY DATED 24/06/2019.
EXHIBIT P4 F TRUE COPY OF THE BILL ENTRY DATED 25/06/2019.
EXHIBIT P4 G TRUE COPY OF THE BILL ENTRY DATED 02/07/2019.
EXHIBIT P5 TRUE COPY OF THE PETITIONER'S LETTER DATED 19/08/2019.
EXHIBIT P6 TRUE COPY OF THE NOTIFICATION NO.21/2015-2020 DATED 25/07/2018.
EXHIBIT P7 TRUE COPY OF THE LETTER DATED 18/07/2019 OF THE 3RD RESPONDENT.
EXHIBIT P8 TRUE COPY OF THE OFFICE MEMORANDUM DATED 04/09/2019 ISSUED BY THE 1ST WP(C).No.24955 OF 2019 -7- RESPONDENT.
EXHIBIT P9 THE COPY OF THE BILL OF ENTRY DATED 13/09/2019 ALONG WITH BILL OF LADING, INVOICE AND PACKING LIST.
EXHIBIT P10 THE COPY OF THE BILL OF ENTRY DATED 13/09/2019 ALONG WITH BILL OF LADING, INVOICE AND PACKING LIST.
EXHIBIT P11 TRUE COPY OF THE PETITIONER'S EMAIL DATED 17/09/2019 ADDRESSED TO THE AUTHORITIES OF THE 1ST RESPONDENT.
EXHIBIT P12 TRUE COPY OF THE LETTER DATED 18/09/2019 ISSUED BY THE OFFICE OF THE 3RD RESPONDENT DEVELOPMENT COMMISSIONER, COCHIN SEZ.
EXHIBIT P13 A TRUE COPY OF THE BILL OF ENTRY ALONG WITH CORRESPONDING BILL OF LADING DATED 3/9/2019 AND COMMERCIAL INVOICE EXHIBIT P13 B TRUE COPY OF THE BILL OF ENTRY ALONG WITH CORRESPONDING BILL OF LADING DATED 6/9/2019 AND COMMERCIAL INVOICE EXHIBIT P13 C TRUE COPY OF THE BILL OF ENTRY ALONG WITH CORRESPONDING BILL OF LADING DATED 6/9/2019 AND COMMERCIAL INVOICE EXHIBIT P13 D TRUE COPY OF THE BILL OF ENTRY ALONG WITH CORRESPONDING BILL OF LADING DATED 6/9/2019 AND COMMERCIAL INVOICE EXHIBIT P14 E TRUE COPY OF A STATEMENT SHOWING THE DETAILS OF THE IMPORT OF CARGO AFTER THE DATE OF EXT.P2 EXHIBIT P15 TRUE COPY OF THE LIST SHOWING THE VALUATION OF SUCH CLEARANCE AFTER THE DATE OF EXT.P2 EXHIBIT P16 TRUE COPIES OF THE BILL OF ENTRY NO.1013606 DATED 16/10/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.60919023 DATED 01/10/2019 AND COMMERCIAL INVOICES.WP(C).No.24955 OF 2019 -8-
EXHIBIT P17(A) TRUE COPY OF BILL OF LADING NO.RL-
1119001 DATED 04.11.2019 AND COMMERCIAL INVOICE. EXHIBIT P17 (A)- TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119001/DATED 04/11/2019 AND COMMERCIAL INVOICE EXHIBIT P17(B) TRUE COPY OF BILL OF LADING NO.RL-
1119002 DATED 04.11.2019 AND COMMERCIAL INVOICE. EXHIBIT P17 (B)- TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119002/DATED 04/11/2019 AND COMMERCIAL INVOICE EXHIBIT P17(C) TRUE COPY OF BILL OF LADING NO.RL-
1119003 DATED 04.11.2019 AND COMMERCIAL INVOICE. EXHIBIT P17 (C)- TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119003/DATED 04/11/2019 AND COMMERCIAL INVOICE EXHIBIT P17(D) TRUE COPY OF BILL OF LADING NO.RL-
1119006 DATED 04.11.2019 AND COMMERCIAL INVOICE. EXHIBIT P17 (D)- TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119006/DATED 04/11/2019 AND COMMERCIAL INVOICE EXHIBIT P17(E) TRUE COPY OF BILL OF LADING NO.RL-
1119007 DATED 04.11.2019 AND COMMERCIAL INVOICE. EXHIBIT P17 (E)- TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119007/DATED 04/11/2019 AND COMMERCIAL INVOICE EXHIBIT P17(F) TRUE COPY OF BILL OF LADING NO.RL-
1119008 DATED 04.11.2019 AND COMMERCIAL INVOICE. EXHIBIT P17 (F)- TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119008/DATED WP(C).No.24955 OF 2019 -9- 04/11/2019 AND COMMERCIAL INVOICE EXHIBIT P17(G) TRUE COPY OF BILL OF LADING NO.RL-
1119009 DATED 04.11.2019 AND COMMERCIAL INVOICE. EXHIBIT P17 (G)- TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119009/DATED 04/11/2019 AND COMMERCIAL INVOICE EXHIBIT P17(H) TRUE COPY OF BILL OF LADING NO.RL-
1119011 DATED 11.11.2019 AND COMMERCIAL INVOICE.
EXHIBIT P17(I) TRUE COPY OF BILL OF LADING NO.RL-
1119012 DATED 12.11.2019 AND COMMERCIAL INVOICE.
EXHIBIT P17(J) TRUE COPY OF BILL OF LADING NO.RL-
1119016 DATED 15.11.2019 AND COMMERCIAL INVOICE.
EXHIBIT P17(K) TRUE COPY OF BILL OF LADING NO.RL-
1119018 DATED 15.11.2019 AND COMMERCIAL INVOICE.
EXHIBIT P18(a) TRUE COPY OF THE BILL OF ENTRY NO.
1015756 DATED 25/11/2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL INVOICE.
EXHIBIT P18(b) TRUE COPY OF THE BILL OF ENTRY NO.
1015758 DATED 25/11/2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL INVOICE.
EXHIBIT P18(c) TRUE COPY OF THE BILL OF ENTRY NO.1015808 DATED 25/11/2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL INVOICE.
EXHIBIT P18(d) TRUE COPY OF THE BILL OF ENTRY NO.1015813 DATED 25/11/2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL INVOICE.
EXHIBIT P19A TRUE COPY OF THE BILL OF ENTRY NO.1016152 DATED 02.12.2019 ALONG WITH WP(C).No.24955 OF 2019 -10- CORRESPONDING BILL OF LADING, COMMERCIAL INVOICE ETC EXHIBIT 19B TRUE COPY OF THE BILL OF ENTRY NO.1016165 DATED 03.12.2019 ALONG WITH CORRESPONDING BILL OF LADING, COMMERCIAL INVOICE ETC EXHIBIT 19C TRUE COPY OF THE BILL OF ENTRY NO.1016166 DATED 03.12.2019 ALONG WITH CORRESPONDING BILL OF LADING, COMMERCIAL INVOICE ETC EXHIBIT 20A TRUE COPY OF THE BILL ENTRY NO.1016965 DATED 16.12.2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 20B TRUE COPY OF THE BILL ENTRY NO.1016971 DATED 16.12.2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 20C TRUE COPY OF THE BILL ENTRY NO.1016972 DATED 16.12.2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 20D TRUE COPY OF THE BILL ENTRY NO.1016975 DATED 16.12.2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 20E TRUE COPY OF THE BILL ENTRY NO.1016977 DATED 16.12.2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 20F TRUE COPY OF THE BILL ENTRY NO.1017009 DATED 16.12.2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 20G TRUE COPY OF THE BILL ENTRY NO.1017010 DATED 16.12.2019 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE WP(C).No.24955 OF 2019 -11- EXHIBIT 21A TRUE COPY OF THE BILL ENTRY NO.1000079 DATED 2/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21B TRUE COPY OF THE BILL ENTRY NO.1000082 DATED 2/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21C TRUE COPY OF THE BILL ENTRY NO.1000083 DATED 2/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21D TRUE COPY OF THE BILL ENTRY NO.1000085 DATED 2/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21E TRUE COPY OF THE BILL ENTRY NO.1000086 DATED 2/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21F TRUE COPY OF THE BILL ENTRY NO.1000087 DATED 2/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21G TRUE COPY OF THE BILL ENTRY NO.1000270 DATED 6/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21H TRUE COPY OF THE BILL ENTRY NO.1000271 DATED 6/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21I TRUE COPY OF THE BILL ENTRY NO.1000272 DATED 6/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21J TRUE COPY OF THE BILL ENTRY NO.1000273 DATED 6/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND WP(C).No.24955 OF 2019 -12- COMMERCIAL VOICE EXHIBIT 21K TRUE COPY OF THE BILL ENTRY NO.1000274 DATED 6/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 21L TRUE COPY OF THE BILL ENTRY NO.1000275 DATED 6/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22A TRUE COPY OF THE BILL ENTRY NO.1000674 DATED 14/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22B TRUE COPY OF THE BILL ENTRY NO.1000676 DATED 14/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22C TRUE COPY OF THE BILL ENTRY NO.1000677 DATED 14/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22D TRUE COPY OF THE BILL ENTRY NO.1000678 DATED 14/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22E TRUE COPY OF THE BILL ENTRY NO.1000679 DATED 14/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22F TRUE COPY OF THE BILL ENTRY NO.1000696 DATED 14/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22G TRUE COPY OF THE BILL ENTRY NO.1001073 DATED 21/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22H TRUE COPY OF THE BILL ENTRY NO.1001076 WP(C).No.24955 OF 2019 -13- DATED 21/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22I TRUE COPY OF THE BILL ENTRY NO.1001078 DATED 21/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22J TRUE COPY OF THE BILL ENTRY NO.1001081 DATED 21/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22K TRUE COPY OF THE BILL ENTRY NO.1001083 DATED 21/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22L TRUE COPY OF THE BILL ENTRY NO.1001084 DATED 21/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 22M TRUE COPY OF THE BILL ENTRY NO.1001085 DATED 21/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23A TRUE COPY OF THE BILL ENTRY NO.1001735 DATED 31/1/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23B TRUE COPY OF THE BILL ENTRY NO.1001736 DATED 31/01/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23C TRUE COPY OF THE BILL ENTRY NO.1001849 DATED 04/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23D TRUE COPY OF THE BILL ENTRY NO.1001850 DATED 04/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE WP(C).No.24955 OF 2019 -14- EXHIBIT 23E TRUE COPY OF THE BILL ENTRY NO.1001851 DATED 04/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23F TRUE COPY OF THE BILL ENTRY NO.1001852 DATED 04/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23G TRUE COPY OF THE BILL ENTRY NO.1001899 DATED 04/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23H TRUE COPY OF THE BILL ENTRY NO.1002217 DATED 11/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23I TRUE COPY OF THE BILL ENTRY NO.1002222 DATED 11/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23J TRUE COPY OF THE BILL ENTRY NO.1002223 DATED 11/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23K TRUE COPY OF THE BILL ENTRY NO.1002224 DATED 11/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE EXHIBIT 23L TRUE COPY OF THE BILL ENTRY NO.1002225 DATED 11/02/2020 ALONG WITH CORRESPONDING BILL OF LADING AND COMMERCIAL VOICE RESPONDENT'S/S EXHIBITS:
EXHIBIT R17(a): TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119001 DATED 04/11/2019 AND COMMERCIAL INVOICE.WP(C).No.24955 OF 2019 -15-
EXHIBIT R17(b): TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119002 DATED 04/11/2019 AND COMMERCIAL INVOICE.
EXHIBIT R17(c): TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119003 DATED 04/11/2019 AND COMMERCIAL INVOICE.
EXHIBIT R17(d): TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119006 DATED 04/11/2019 AND COMMERCIAL INVOICE.
EXHIBIT R17(e): TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119007 DATED 04/11/2019 AND COMMERCIAL INVOICE.
EXHIBIT R17(f): TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119008 DATED 04/11/2019 AND COMMERCIAL INVOICE.
EXHIBIT R17(g): TRUE COPY OF THE BILL OF ENTRY DATED 20/11/2019 ALONG WITH CORRESPONDING BILL OF LADING NO.RL-1119009 DATED 04/11/2019 AND COMMERCIAL INVOICE.
//TRUE COPY// PA TO JUDGE