Page 117 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SANDEEP PATIL v. UNION OF INDIA 795

international airports are export undertaken by duty free shop operators who
fall under the ambit of “exporter” as defined in Section 2(20) of Customs Act,
1962 as well as under Foreign Trade Policy of India - Exemption provided un-
der Section 32 of Cigarettes and Other Tobacco Products (Prohibition of Ad-
vertisement and Regulation of Trade and Commerce, Production, Supply and
Distribution) Act, 2003 for export of tobacco product rightly conferred on duty
free shops and challenges to the provisions of COPTA cannot be entertained.
[paras 5, 6, 8, 9, 13]
Precedent - It is not open for the High Court to declare a judgment
passed by Supreme Court of India as per incuriam. [para 12]
Public Interest Litigation dismissed

CASES CITED
A-1 Cuisines Private Limited v. Union of India
— 2019 (22) G.S.T.L. 326 (Bom.) — Relied on ............................................................ [Paras 3, 4, 10, 12]
DFS India Private Limited v. Commissioner — SLP (C) No. 2436 of 2010,
decided on 12-3-2010 by Supreme Court — Relied on ............................................................. [Para 11]
DFS India Pvt. Ltd. v. Commissioner — Writ Petition No. 2578 of 2009
decided by Bombay High Court — Relied on ............................................................................ [Para 11]
Hotel Ashoka v. Assistant Commissioner of Commercial Taxes
— 2012 (276) E.L.T. 433 (S.C.) — Relied on .................................................................. [Paras 3, 4, 9, 12]
South Central Railway Employees Co-op. Credit Society Employees Union v. B. Yashodabai
— (2015) 2 SCC 727 — Relied on .................................................................................................. [Para 12]
Vasu Clothing Private Limited v. Union of India
— 2019 (22) G.S.T.L. 163 (M.P.) — Distinguished ............................................................ [Paras 3, 12]
REPRESENTED BY : Shri Anup Patil, for the Petitioner.
S/Shri Vikram Nankani, Senior Advocate with Ab-
hay Jadeja, Varun Satiya I/b Crawford Bayley & Co.,
Mrs. P.H. Kantharia and Mrs. P.P. Shinde, APP, for
the Respondent.
[Order]. - P.C. : Rule. Rule made returnable forthwith. By consent, peti-
tion is forthwith taken up for final hearing.
2. This petition is filed in public interest seeking to strike down/read
down Sections 1(2), 7(3) and 32 of the Cigarettes and Other Tobacco Products
(Prohibition of Advertisement and Regulation of Trade and Commerce, Produc-
tion, Supply and Distribution) Act, 2003 [for short “the COTPA”] insofar as the
applicability thereof to the duty free shops operated by Respondent No. 2 at
Chhatapati Shivaji Maharaj International Airport, Mumbai is concerned, so that
the impugned provisions of COTPA are in consonance with Articles 14, 21 and
47 of the Constitution of India and not ultra vires of the Constitution of India. The
Petitioner is also seeking directions for initiating appropriate criminal/penal ac-
tion under Section 20 the COTPA against Respondent No. 2. The Petitioner is
seeking further direction to forthwith prohibit sale and distribution of cigarettes
and other tobacco product manufactured by Indian manufacturers and suppliers
at the duty free shops operated by Respondent No. 2 until such time the health
warnings as specified under the COTP Labelling Amendments Rules, 2014 are
implemented.
3. Learned Counsel for the Petitioner submitted that supply and retail
sale of tobacco products at duty free shops operated by Respondent No. 2 do not
comply with the mandatory labelling requirements as specified in COTPA,
EXCISE LAW TIMES  15th June 2020  117