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62 EXCISE LAW TIMES [ Vol. 372
cates for the parties were called upon to address the Court on the said as-
pect.
2. On request of the Learned Advocates for the parties, the matter was,
therefore, adjourned whereafter, the Learned Advocates were heard.
Thereafter, on account of the fact that the Court was hearing riots related
criminal appeals, it was not possible to proceed further with the dictation,
under the circumstances, stand over to 5th June, 2017 for dictation of judg-
ment.”
2. Thereafter, on account of change in the roster and for one reason or
the other, the matter could not be posted for dictation of the judgment. At the
relevant time, the submissions of the Learned Counsel for the respective parties
had already been recorded and it was only the further arguments which were yet
to be recorded. A considerable time has passed since the matter was heard, but
since the Learned Counsel for the respective parties have stated that they have
no objection if the Court proceeds to dictate the judgment, the Court has pro-
ceeded to dictate the judgment afresh.
3. By this petition under Article 226 of the Constitution of India, the pe-
titioners seek the following substantive reliefs :
“9. The petitioners, therefore, pray that :
[A] YOUR LORDSHIPS may be pleased to hold and declare that
there is/was no liability on the part of the petitioner Company to
make payment of Customs duty at the rates prescribed under the
Notification No. 21/2002-Cus., dated 1-3-2002, No. 91/2010-Cus.,
dated 6-9-2010, No. 12/2012-Cus., dated 17-3-2012 and No.
26/2012-Cus., dated 18-4-2012, in view of the law laid down by this
Hon’ble Court in its judgment dated 15-7-2015, delivered in case of
the petitioner Company itself, i.e. writ petition being Special Civil
Application No. 3142 of 2010, as all the above referred notifications
are non est and void ab initio in view of the aforesaid judgment of
this Hon’ble Court;
[AA] Your Lordships may be pleased to hold and declare that
there is/was no liability on the part of the petitioner company to
make payment of Customs duty at the rate prescribed under the
Notification No. 9/2016-Cus., dated 16-2-2016, in view of the law
laid down by this Hon’ble Court in its judgment dated 15-7-2015,
delivered in case of the petitioner Company itself, i.e. writ petition
being Special Civil Application No. 3142 of 2010, as all the above re-
ferred notifications are non est and void ab initio in view of the
aforesaid judgment of this Hon’ble Court;
[B] Your Lordships may be pleased to issue a writ of prohibition
or any other writ in the nature of prohibition or any other writ or
order or direction restricting the respondents, their servants/agents
from levying or collecting duty by whatever name @ 10 paise per
unit and/or 3 paise per unit or any other rate by giving effect to No-
tifications No. 91/2010-Cus., dated 6-9-2010, No. 12/2012-Cus., dat-
ed 17-3-2012 and No. 26/2012-Cus., dated 18-4-2012, in view of the
judgment dated 15-7-2015 of this Hon’ble Court in petitioner’s own
case i.e. Special Civil Application No. 3142 of 2010;
[BB] Your Lordships may be pleased to issue a writ of prohibition
or any other writ in the nature of prohibition or any other writ, or-
EXCISE LAW TIMES 1st April 2020 224

