JUDGMENT :

(Sonia Gokani, J.)

1. This is a petition preferred under Article 226 of the Constitution of India. The petitioner is incorporated under the provisions of the Companies Act, 1956 and its Directors are the citizens of this country, who are before this Court claiming the fundamental rights conferred under the Constitution of India. The petitioner has his factory at the cause title shown in the petition at Bharuch and through the authorized representative of the company by a resolution passed by the Board of Directors No.8/2020-2021 dated 18.12.2020 this petition has been preferred. The challenge is to the notification No.32/2015-2020 dated 20.01.2016 vide which the Natural Rubber is allowed for import only from the ports of Chennai and Nhava Sheva.

2. Brief facts in a capsulized form are as follow:

2.1 A Special Economic Zone (‘the SEZ’ hereinafter) unit was set up by the petitioner for manufacture of tyres based on letter of approval granted by the respondent No.4-The Zonal Development Commissioner, Kandla SEZ, Gandhidham, Kutch vide letter dated 02.08.2018 at Plot No.B, HBS-SEZ, GIDC, Panoli, Bharuch and the commercial operations were commenced in September 2020.

2.2 The petitioner being the SEZ unit, it is averred that the import of the goods is required for the purpose of manufacture of its finished goods without payment of Customs Duty in terms of Section 26 of the SEZ Act, 2005 (to be referred to hereinafter as ‘the Act’), a unit is also entitled to procure all the goods and services, which are required for its authorised operations duty free. To make them export from India competitive, the Government of India has contemplated the SEZ as the centres of their excellence free from any kind of restrictive movement for exports and thus, the restrictions which otherwise operate for a domestic unit are not imposed on the SEZ unit essentially for the purpose of competitiveness.

2.3 It is further averred that to provide a level playing field to the Domestic Manufacturers, and Advance Authorisation Scheme has also been notified under which Domestic Manufacturers, who intent to export their manufactured goods are entitled to procure the raw materials and consumables, which would be necessary for their export goods duty free.

2.4 In the year 2002, the Government of India vide notification No.41(RE 2001) 92- 02 dated 19.12.2001 had imposed the restrictions on the ports from where the Natural Rubber could be imported and permitted imports only from the ports of Vishakhapatnam and Kolkata.

2.5 Thereafter, vide notification No.32/2015-2020 dated 20.01.2016 the restrictions of the Court had come for importing the Natural Rubber and Chennai and Nhava Shiva ports are the only ports notified for the said purpose. Thus, the import of natural rubber into India if permitted only through two ports by way of this notification namely from Chennai and Nhava Sheva ports.

2.6 Due to such restrictions, the petitioner company which is located within the distance of 76 kilometers from Hazira where they could import Natural Rubber right from inception are forced to import Natural Rubber from the port of Nhava Sheva which is about 350 kilometers from the factory of the petitioner-company.

2.7 It is further averred by the petitioner that the notification No.11/2015-2020 dated 12.06.2018 indicates that the restriction imposed on ports through which imports of Natural Rubber can be made was withdrawn to advance authorisation holders under Advance Authorisation Scheme. The petitioner vide its email dated 04.08.2020 addressed to the respondent No.2-The Director General of Foreign Trade, New Delhi requested to clarify that the port restrictions could not be applicable to SEZ unit.

2.8 On 17.08.2020, the request was reiterated. Thereafter, by reminder emails dated 27.08.2020, 15.09.2020, 08.10.2020 and 06.11.2020, the request has been repeated, but to no a