- (1.) Rule. The Respondents waive service. By consent, Rule made returnable forthwith.
(2.) By this Writ Petition under Article 226 of the Constitution of India, the Petitioners pray for the following reliefs:- "(a) that this Hon'ble Court be pleased to declare that the impugned Circular No. 450/176/2014-Cust-IV dated 7th November, 2014 is unconstitutional and ultra vires Articles 14, 19(1)(g) and 300A of the Constitution of India and the provisions of the Bureau of Indian Standards Act, 1986. (b) that this Hon'ble Court be pleased to issue a Writ of Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or direction, directing the Respondents; (i) to forthwith clear the goods covered by Commercial Invoice dated 18th September, 2014; and (ii) to forthwith clear the consignments of Alloy Steel of Deformed Bars/Deformed Bars as per the practice prevalent prior to the impugned Circular dated 7th November, 2014. (c) that this Hon'ble Court be pleased to issue a Writ of Prohibition, or a Writ in the nature of Prohibition, or any other appropriate Writ, Order or prohibition, restraining the Respondents by themselves, their servants, agents, successors and/or subordinates from giving effect to the impugned Circular No. 450/176/2014-Cus-IV dated 7th November, 2014 (Exhibit "H" hereto) in assessment of consignments of alloy steel of deformed bars/deformed bars falling under Chapter Heading 72.28 of Chapter 72 of the CTA."
(3.) The above reliefs are claimed on the basis that the Petitioners, a partnership firm is engaged, inter alia, in the business of import of Alloy Steel Deformed/Reinforcement Bar falling under Chapter Heading 72.28 of the First Schedule to the Customs Tariff Act, 1975 (for short 'CTA') read with corresponding Schedule-1 of the Indian Trade Classification (Harmonised Systems) [in short 'ITC (HS)'] classification of import and export items issued by the Central Government in exercise of the powers conferred by the Foreign Trade (Development and Regulation) Act, 1992 read with the Foreign Trade Policy announced from time to time.;