J U D G M E N T

Dated this the 19th day of January, 2023 S.MANIKUMAR, CJ.

Exhibits P4 and P5 trade notices issued by the India Gateway Terminal Private Limited, represented by its Chief Executive Officer, Ernakulam –

respondent No.4, were challenged in the writ petition.

2. Short facts leading to the filing of the writ appeal are as follows:

2.1 According to the appellants, they are commercial entities regularly importing goods into India, particularly through Cochin Port and are status holders entitled to the benefit/facility of Direct Port Delivery (DPD) of containers as provided in Circular No. 29/2019-Cus., dated 05.09.2019 issued by the Central Board of Indirect Taxes & Customs, Government of India through its Ministry of Finance (Department of Revenue).

2.2 It is submitted that for the gamut of port related services contoured under section 42 of the Major Port Trusts Act, 1963 , hereinafter called, "the MPT Act", that is performed by Port Trusts and Terminal Operators like the Cochin Port Trust (The Board of Trustees of Cochin Port) constituted under section 3 of the , Willingdon Island, Kochi, represented by its Chairperson and the India Gateway Terminal Private Limited, repres