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NEUTRAL CITATION

C/SCA/1005/2021 JUDGMENT DATED: 27/03/2026

0.05034439591650608

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1005 of 2021

With R/SPECIAL CIVIL APPLICATION NO. 189 of 2021 With

R/SPECIAL CIVIL APPLICATION NO. 565 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 568 of 2021

With R/SPECIAL CIVIL APPLICATION NO. 571 of 2021 With

R/SPECIAL CIVIL APPLICATION NO. 576 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 642 of 2021

With R/SPECIAL CIVIL APPLICATION NO. 1139 of 2021 With

R/SPECIAL CIVIL APPLICATION NO. 1140 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 1142 of 2021

With R/SPECIAL CIVIL APPLICATION NO. 1144 of 2021 With

R/SPECIAL CIVIL APPLICATION NO. 1146 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 1147 of 2021

With R/SPECIAL CIVIL APPLICATION NO. 1148 of 2021 With

R/SPECIAL CIVIL APPLICATION NO. 1150 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 1152 of 2021

With R/SPECIAL CIVIL APPLICATION NO. 2192 of 2021 With

R/SPECIAL CIVIL APPLICATION NO. 2198 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 2311 of 2021

With R/SPECIAL CIVIL APPLICATION NO. 2328 of 2021 With

R/SPECIAL CIVIL APPLICATION NO. 3643 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 3644 of 2021

With R/SPECIAL CIVIL APPLICATION NO. 3645 of 2021

FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK

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NEUTRAL CITATION

C/SCA/1005/2021 JUDGMENT DATED: 27/03/2026

0.05034439591650608

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Approved for Reporting Yes No ==========================================================

MESSRS POLYREC PROCESSORS PVT. LTD. & ANR.

Versus UNION OF INDIA & ORS.

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Appearance:

AMAL PARESH DAVE(8961) for the Petitioner(s) No. 1,2 MR PARESH M DAVE(260) for the Petitioner(s) No. 1,2 MR ANKIT SHAH(6371) for the Respondent(s) No. 1,2,3

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CORAM:HONOURABLE MR. JUSTICE HEMANT M.

PRACHCHHAK Date : 27/03/2026

COMMON JUDGMENT

1. Rule returnable forthwith. Mr. Ankit Shah, learned counsel for the respondents waives service of Rule on behalf of the respondents. With the consent of the learned counsel for the respective parties, the present petition is taken up for final

hearing today.

2. Present group of petitions is arising out of the same issue and therefore, all these petitions are decided by this common

judgment.

3. Present petitions are filed by the petitioners under Articles 14, 19(1)(g), 226, 227, 265 and 300A of the Constitution of India read with the provisions of the Foreign Trade (Development and Regulation) Act, 1992 (Sections 11 and 13), Special Economic Zones Act, 2005 (Sections 15 and 2(m)), Special Economic Zones

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NEUTRAL CITATION

C/SCA/1005/2021 JUDGMENT DATED: 27/03/2026

0.05034439591650608

Rules, 2006 (Rule 54 of the Rules) challenging the impugned orders passed by the respondent – authorities.

4. Heard the learned counsel for the respective parties.

Perused the materials available on record.

5. Mr. Dave, learned counsel for the petitioners has submitted that impugned orders passed by the respondent - authorities are illegal, unjust, arbitrary, erroneous and contrary to the facts and material on record and the provisions of the Act and the Rules and therefore, are required to be quashed and set aside. He has submitted that during the pendency of the present proceedings, certain development took place more particularly in view of the amended provision of Rule 80 of the Special Economic Zones Rules, 2006, which came into force from 21.09.2018 which stipulates any SEZ Unit achieving negative NFEE as in the

following:

80. If a Special Economic Zone Unit, in case of bona fide default, fails to achieve the minimum specified Net Foreign Exchange or specified value addition, then