JUDGMENT :

BHARGAV D. KARIA, J.

1. Rule returnable forthwith. Learned Standing Counsel Mr. P.Y.Divyeshwar waives service of notice of rule for the respondents.

2. Having regard to the controversy involved, which is in narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.

3. By this petition under Article 226 of the Constitution of India, the petitioners have prayed for the following reliefs :

“(A)That Your Lordship may be pleased to issue a Writ of Mandamus or any other appropriate writ, order holding and declaring Notification No.53(RE-2013)/2009-2014 dated 2.12.2013 (Annexure-”E”) as ultra vires Section 5 of the Foreign Trade Act, ultra vires Section 14 of the Customs Act and ultra vires Article 14 and 19(1)(g) of the Constitution of India; and consequently striking down this Notification as ultra vires and unconstitutional;

(B) That Your Lordship may be pleased to issue a Writ of Mandamus or a Writ of Certiorari or any other appropriate writ, order or direction quashing and setting aside Demand Notice F.No.VII/48-622/Gr-