JUDGMENT :

Biren Vaishnav, J.

1. This petition under Article 226 of the Constitution of India challenges the order dated 09.01.2007 passed by Assistant Commissioner (Gr-VII) Customs House, Kandla whereby a demand of duty of Rs. 1,00,38,321/- (One Crore Thirty Thousand Three Hundred and Twenty One Only) made under the show-cause notice dated 30.08.2006 is confirmed. The petitioner has been denied the benefit of Duty Free Credit Entitlement ('DFCE' for short) in respect of the two Bills of Entry, under notification No. 53/2003 : dated 01.04.2003. Also under challenge is the Circular No. 10/2004-Cus : dated 30th January 2004, by virtue of which the Department of Revenue issued a clarification regarding restrictions on import of agriculture and dairy products, occurring in Clause (ii)(c) of Notification of 01.04.2003. The clarification issued suggested that the term "agriculture and dairy products" shall mean that import of all types of products derived from agriculture/dairy origin including crude edible oil shall not be permitted. According to the petitioner the scope of the term "agriculture and dairy products" cannot be widened or enlarged by a circular, so as to add something in the