Gujarat High Court
Messrs Shree Renuka Sugars Ltd & vs Union Of India & 3 on 13 April, 2017
Author: Harsha Devani
Bench: Harsha Devani, A.S. Supehia
C/SCA/7542/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 7542 of 2017
==========================================================
MESSRS SHREE RENUKA SUGARS LTD & 1....Petitioner(s)
Versus
UNION OF INDIA & 3....Respondent(s)
==========================================================
Appearance:
MR PARESH M DAVE, ADVOCATE for the Petitioner(s) No. 1-2
==========================================================
CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE A.S. SUPEHIA
Date : 13/04/2017
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Paresh Dave, learned advocate for the petitioners has submitted that the petitioners seek a declaration that Notification No.41/2016-Cus. dated 6.7.2016 is clarificatory in nature as regards the exemption export duty on sugar exported against a valid advance authorization. It was submitted that the Principal Commissioner of Customs, who is the adjudicating authority, would not be in a position to decide on the question as to whether the notification dated 6.7.2016 is clarificatory in nature and that such relief can only be granted by this court in exercise of powers under Article 226 of Page 1 of 2 HC-NIC Page 1 of 2 Created On Fri Apr 14 00:26:42 IST 2017 C/SCA/7542/2017 ORDER the Constitution of India.
2. In the aforesaid premises, Issue Notice returnable on 12th June, 2017.
(HARSHA DEVANI, J.) (A. S. SUPEHIA, J.) zgs Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri Apr 14 00:26:42 IST 2017