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2020 ] ADANI POWER LTD. v. UNION OF INDIA 75

[A] YOUR LORDSHIPS may be pleased to declare that the im-
pugned Notification i.e. Notification No. 25/2010-Cus., dated 27th
February, 2010. Annexure “A” hereto, is unconstitutional and ultra
vires Entry 83 of List 1 of Schedule VII of the Constitution of India
and/or Section 12 of the Customs Act, 1962 and/or Section 30 of the
Special Economic Zones Act, 2005 and/or Article 14 of the Constitu-
tion of India and/or Article 19(1)(g) and Article 265 of the Constitu-
tion of India;
[B] YOUR LORDSHIPS may be pleased to issue a writ of certiorari,
thereby quashing and setting aside the impugned Notification No.
25/2010-Cus., dated 27th February, 2010. Annexure “A” hereto;
[C] YOUR LORDSHIPS may be pleased to issue a writ of manda-
mus, thereby directing the respondents to forthwith withdraw the
impugned Notification No. 25/2010-Cus., dated 27th February,
2010;
[CC] YOUR LORDSHIPS may be pleased to issue a writ of man-
damus or a writ in the nature of mandamus or any other appropriate
writ, order or direction, quashing and setting aside Notification No.
21/2002, dated 1st March, 2002 (Sr. No. 573) as amended by clause
60 of Finance Bill, 2010 read with Notification No. 25/2010-Cus.,
dated 27th February, 2010;
[D] YOUR LORDSHIPS may be pleased to issue a writ of prohibi-
tion, thereby restraining the respondents from in any manner what-
soever directly or indirectly giving effect to, carrying out and/or
implementing the provisions of the impugned Notification No.
25/2010-Cus., dated 27th February, 2010. Annexure “A” hereto;
[E] YOUR LORDSHIPS may be pleased to issue a writ of manda-
mus or a Writ in the nature of mandamus or any other appropriate
writ, order or direction quashing letters dated 26-2-2010 (Annexure-
D) and 3-3-2010 (Annexure-F).”
10. By a judgment and order dated 15-7-2015, the said petition came to
be allowed in the following terms :
“63. We are of the considered opinion that Customs duty at the rate of
16% ad valorem levied by Notification dated 27-2-2010 could not be imposed
retrospectively w.e.f. 26-6-2009 and, therefore, retrospective amendment is
illegal and arbitrary and deserves to be set aside. The petitioner is entitled
for exemption from payment of Customs duty for the period 26-6-2009 to
15-9-2010 on the electricity cleared to DTA from SEZ. We are further of the
considered opinion that the entire proviso to Government Notification No.
25/2010-Cus., dated 27-2-2010 is violative of Section 25(1) of the Customs
Act, 1962 read with Section 30(a) of the SEZ Act, arbitrary and liable to be
quashed. In view of the above, the said Notification No. 25/2010-Cus., dat-
ed 27-2-2010 as well as Notification No. 21/2002-Cus. as amended by
Clause 60 of the Finance Bill, 2010 (Second Schedule thereto) are ultra vires
Entry 83 of List I of Seventh Schedule of the Constitution of India, Section
12 of Customs Act, 1962 and Section 30 of SEZ Act, 2005 as well as Articles
14 and 265 of the Constitution of India and consequently deserves to be
quashed and set aside.”
11. Thus, though the petitioners had challenged the Notification No.
25/2010-Cus., dated 27-2-2010 and Notification No. 21/2002, dated 1-3-2002 as

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