Point of Law: Therefore, it cannot be said that though the goods were imported during the subsistence of Rules, 2019 cannot be used even after the petitioners are permitted to use in view of the change in policy of the Central Government with effect from 27.1.2021.

ORDER :

BHARGAV D. KARIA. J.

1. We have heard Shri Paresh M. Dave, learned counsel for the petitioners, Shri Priyank Lodha, Shri Parth Bhatt and Shri P.Y. Divyeshvar,

learned counsels appearing for the respondents.

2. Since the issue involved in all these petitions is common, they have been heard together and would be disposed of by this common order. For the sake of convenience, the facts are recorded from Special Civil Application No.1424/2020 taking it as a lead matter.

3. The petitioners have challenged Rule 2(vi)(a) of the Hazardous and Other Wastes (Management and Transboundary Movement) Amendment, Rules, 2019 (For short “Rules, 2019”) whereby by “Note Import is permitted to units in Special Economic Zone (For short “SEZ”) and Export Oriented Units notified by the Central Government” was omitted in Schedule VI against Basel No.B3010 in column

(2). Basel No. B3010 pertaining to Solid Plastic Waste Polymethyl Methacrylate was omitted from Schedule III, Part D of the Hazardous and Other Wastes (Management and Transboundary Movement) Amendment, Rules, 2016. (For short “the Rules, 2016”)

4. The petitioners were allowed to import by virtue of license i.e. letter of approval raw materials in nature of new/virgin plastic scrap/ waste in the SEZ operations of the petitioners.

5. In view of the aforesaid Rules, the Customs authorities in charge of the units located in Kandla SEZ objected import of the raw materials in nature of new/virgin plastic scarp/waste on the ground that the import of such material was no longer permitted even to the units located in SEZ area. The petitioners therefore have filed this petition.

6. This Court passed the following order on 23rd January, 2020 :

“1. By this writ application under Article 226 of the Constitution of India, the writ applicant engaged in the business of manufacturing of various commodities of plastic and having its unit at Kandla Special Economic Zone, has prayed for the following reliefs:

17(A) be pleased to issue a writ of mandamus or any other appropriate writ, order or direction striking down Rule 2(vi)(a) made vide Notification dated 1st March, 2019 (Annexure“ E”) as ultra vires Section 1(2) of the Environment (Protection) Act, 1986 and also ultra vires Sections 53 and 55 of the Special Economic Zones Act, 2005, and ultra vires Rule 19 of the SEZ Rules, 2006 read with Section 2(c) of the SEZ Act, 2005 ultra vires Section 5 of the Foreign Trade (Development and Regulation) Act, 1992; and also ultra vires Articles 14 and 19(1)(g) of the Constitution of India;

(B) be pleased to issue a writ of mandamus or any other appropriate writ, order or direction holding and declaring that “the petitioner” as a KASEZ Unit is licensed and permitted to import raw materials in the nature of virgin plastic waste and scrap of non-hazardous nature in accordance with the Letter of Approval issued in the petitioner's favour by the Development Commissioner, KASEZ, and that the petitioner's right to import such raw materials in accordance with the LOA issued by the Development Commissioner is not affected in any manner whatsoever by Notification dated 1.3.2019 (Annexure“ E”) issued by the Ministry of Environment, Forest and Climate Change;

(C) be pleased to issue a writ of mandamus or any other appropriate writ, order or direction thereby directing the Customs officers in charge of Mundra Port, including Respondent No.4 & 5 herein, to assess Bills of Entry filed by the Petitioner for import and clearance of virgin plastic waste and scrap of nonhazardous nature imported in accordance with the Letter of Approval issued in the petitioner's favour by the Development Commissioner, KASEZ; and to permit the petitioner to transfer and bring such raw materials to their KASEZ Unit for utilization thereof for authorized operations;

(D) pending hearing and final disposal of the present petition, be pleased to direct the Deputy Commissioner of Customs (SIIB), Kandla (Respondent No.4) and the Deputy Commissioner of Customs, KASE