Facts of the Case

Sri Tharakarama Food Processors challenged Notification No. 31/2015-2020 dated 08.09.2022, by which the Directorate General of Foreign Trade (DGFT) banned export of broken rice (HS Code 1006 40 00) with effect from 09.09.2022. This is a foreign trade regulation matter under the Foreign Trade (Development and Regulation) Act, not a GST matter — the Chief Commissioner of Customs and Central Tax was impleaded only as a formal respondent since customs clearance was involved. The petitioner sought to export 15,000 MT of broken rice under a pre-existing contract with Olam Global Agri Pte Ltd, Singapore, dated 12.08.2022, entered into before the ban took effect.

Issues Involved

  1. Whether the export ban notification could be applied to consignments contractually committed before the date of the ban.

Petitioner's Arguments

  • The export ban should not apply to consignments that were contractually committed before the notification came into force.

Respondent's Arguments

  • Not recorded — the matter was closed on the petitioner's own submission before the respondents' arguments were addressed on merits.

Court Order / Findings

  • The petitioner's Senior Counsel submitted that nothing remained for adjudication in the writ petition.
  • The Court closed the writ petition on this submission, with no order as to costs.
  • All pending miscellaneous applications were closed.

Important Clarification

This order records no finding on the legality of the export ban or the treatment of pre-existing export contracts — it was closed because the petitioner's own counsel stated the issue had become moot, likely because the consignment was cleared, the contract lapsed, or a policy change intervened. There is no GST holding here at all; this is purely a DGFT/foreign trade policy matter.

Sections Involved

  • Foreign Trade (Development and Regulation) Act, 1992
  • Constitution of India, Article 226

Decision – In Favour of

Disposed of/closed without a decision on merits, on the petitioner's own statement that nothing remained for adjudication.

Case Details

  • Court: High Court of Andhra Pradesh, Amaravati
  • Case Number: Writ Petition No. 12299 of 2023
  • Coram: Justice Ravi Cheemalapati
  • Date of Order: 21.09.2023

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.