J U D G M E N T

Petitioner is a company incorporated under the provisions of the Companies Act. A substantial quantity of Red Sanders Wood was available with the Forest Department of State of Andhra Pradesh. On being authorised by the Forest Department, the Andhra Pradesh Forest Development Corporation Ltd., invited tenders for its disposal and tender for 354.98 MT of Red Sanders Wood was settled in favour of the petitioner. The remaining quantity tendered was settled in favour of two firms from Japan and Singapore. As per the Import Trade Control (HS) Classification of Export and Import Items, the export of Red Sanders in log form was prohibited. Therefore, the Principal Secretary to the Department of Environment, Forest, Science and Technology of Government of Andhra Pradesh requested for one time exemption from the Ministry of Environment and Forests, Government of India. Accordingly, Government of India issued Ext.P1 order dated 7th of March, 2006 granting one time exemption from the prohibition of export of Red Sanders in log :2 :

form and permitting sale of 885.14 MTs to the aforesaid foreign buyers. However in so far as the remaining quantity of 354.98 MTs, settled in favour o