JUDGMENT :

(Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records culminating in the Circular No.44/2013 – Customs dated 30.12.2013 of the second respondent and the consequential Letter No.JMFTWZ/DHL/MISC/GE-2014 dated 03.02.2014 of the fourth respondent, signed by the fifth respondent, purportedly issued on the basis thereof and quash them as being legally and constitutionally invalid, being ultra vires the provisions of the Customs Act, 1962 and being unconstitutional as being violative of Article 14 and 19(1)(g) of the Constitution of India.)

The writ on hand is filed questioning the validity of the Circular No.44/203-Customs dated 30.12.2013 issued by the second respondent and the consequential letter No.JMFTWZ/DHL/MISC/GE-214 dated 03.02.2014 passed by the fourth respondent and quash the same.

2. The petitioner is a Private Limited Company engaged, inter alia, in the business of manufacturing, trading, services of many products, including equipment for Wind Operated Electricity Generators. The petitioner regularly imports goods, which are used by it for its manufacturing purposes. T