JUDGMENT :

J.B.PARDIWALA, J.

1 By this writ application under Article 226 of the Constitution of India, the writ applicant, a company, has prayed for the following reliefs:

“(A) That Your Lordships may be pleased to issue a writ of mandamus or any other appropriate writ, direction or order striking down circular No.36/2010 Cus dated 23.9.2010 (i.e. para 3(a) of this Circular) as ultra vires Section 149 of the Customs Act, 1962 and also ultra vires Articles 14 and 19(1)(g) of the Constitution of India;

(B) That Your Lordships may be pleased to issue a writ of certiorari or a writ of mandamus or any other appropriate writ, order or direction quashing and setting O/O No.AHM-CUSTOM-000-COM-007-19020 dated 30.09.2019 passed by the Principal Commissioner of Customs, Ahmedabad, the 2nd respondent herein, with a direction to this respondent to pay drawback of Rs.11,18,458/to the petitioner.

(C) That Your Lordships may be pleased to issue a writ of mandamus or any other appropriate writ, direction or order directing the respondent No.2 herein to pay interest to the petitioner under Rule 14 of the Drawback Rules on the drawback amount of Rs.11,18,458/.

(D) Pending hearing and final disposal of the