Facts of the Case

This case concerns foreign trade/export policy, not GST. Shriram Food Industry (P) Ltd. and its authorized signatory challenged Notification No. 31/2015-2020 dated 08.09.2022, issued by the Directorate General of Foreign Trade (DGFT), which banned/prohibited export of broken rice (HS Code 10064000) with effect from 09.09.2022. The petitioners sought to export 48,847 metric tonnes of broken rice under multiple pre-existing sales contracts with overseas buyers (entered into between May and September 2022, before the ban), contending the notification should not apply to shipments contractually committed before the ban's imposition.

Issues Involved

  1. Whether the export ban notification could be applied to consignments already contractually committed before the ban took effect.

Petitioner's Arguments

  • The petitioners had entered into binding sales contracts for export of broken rice with multiple foreign buyers before the export ban notification was issued.
  • Applying the ban to already-committed consignments was arbitrary, illegal, and violative of Articles 14, 19 and 21 of the Constitution.

Respondent's Arguments

  • No detailed contest is recorded, as the matter concluded through the petitioners' own request for withdrawal.

Court Order / Findings

  • Counsel for the petitioners sought permission to withdraw the writ petition, which was placed on record via a letter to the Registry.
  • The Court granted the permission, and the writ petition was dismissed as withdrawn, with pending miscellaneous applications closed.

Important Clarification

This order deals with export policy and Customs/DGFT regulation, not GST — GST does not feature in the dispute at all. No view was expressed on whether the export ban could validly apply to pre-existing sales contracts; the petition was simply withdrawn.

Sections Involved

  • Foreign Trade (Development and Regulation) Act, 1992 (export policy notifications, not GST law)
  • Customs Act, 1962 (export clearance framework, referenced only through respondent Customs authorities)

Decision – In Favour of

Disposed of as withdrawn at the petitioners' own request — no adjudication on the validity of the export ban.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: Writ Petition No. 34251 of 2022
  • Coram: Hon'ble Sri Justice Ravi Cheemalapati
  • Date of Order: 12.09.2023

Link to Download the Order

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