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2023 Supreme(Mad) 657

S. M. SUBRAMANIAM
M. R. Impex, having his Office at Nagoor, – Appellant
Versus
Union of India, Represented by Secretary, Department of Commerce, Ministry of Commerce & Industry, New Delhi – Respondent


Advocates appeared:
For Petitioner:M. Meena Rukmani, A. Ramkumar, Advocates. For the Respondents:K. Srinivasamurthy, Advocate.

JUDGMENT

(Prayer:Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records of the first respondent, leading to issuance of Notification No.17/2015-20 dated 29.07.2016, as the same is ultravires the Foreign Trade (Development and Regulation) Act, 1992, the judgment of the Hon''ble Apex Court in case of M/s.Kanak Exports reported in (2016) 1 SCC 226 and the judgment of this Court in WP No.5019 of 2016 dated 05.04.2016.)

1. The Notification No.17/2015-20 dated 29.07.2016 issued by the Central Government under Section 3 of the Foreign Trade (Development and Regulation) Act, 1992, is under challenge in the present writ petition.

2. The petitioner M/s.M.R.Impex is a registered dealer under Tamil Nadu Value Added Tax Act. The petitioner is an Assessee under the Income Tax Act and conducting business of import of Poppy Seeds from China and Turkey. The import of Poppy Seeds from China and Turkey was being permitted in terms of the Foreign Trade Policy in force from time to time, which envisaged submission of import contracts for specified quantities to the Office of the fourth respondent, who on receipt of the same, would r

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