IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 12TH OCTOBER 2011 / 20TH ASWINA 1933 WP(C).No. 8257 of 2010(F) ------------------------- PETITIONER: ------------------- INDUS CONSUMER PRODUCTS PVT. LTD., WEST SAKTHEESWARAM JUNCTION, CHERTHALA-688 524, REPRESENTED BY ITS DIRECTOR MR.JACOB THOMAS. BY ADVS. SRI.S.K.AJAY KUMAR SMT.PRIYA. H. RESPONDENTS: --------------------- 1. THE DIRECTOR GENERAL OF FOREIGN TRADE, UDYOG BHAVAN, NEW DELHI. 2. THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN. R1 – BY ADVS. SRI.T.P.M.IBRAHIM KHAN,ASST.S.G OF INDIA SRI.P.PARAMESWARAN NAIR,ASG OF INDIA SRI.P.J.PHILIP, C.G.C R2- BY ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCISE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SCL. WP(C).No. 8257 of 2010(F) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE RELEVANT PORTION OF EXHIBIT P1 NOTICE DATED 13.6.1997. P2: TRUE COPY OF THE MINUTES DATED 7.6.2002. P3: TRUE COPY OF THE JUDGMENT DATED 17.3.2006 IN O.P. NO.23272/2002. P4: TRUE COPY OF THE POLICY CIRCULAR NO.18/2009-2014 DATED 8.12.2009. P5: TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.37514 OF 2009 DATED 23.12.2009. P6: TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL //TRUE COPY// PA TO JUDGE SCL. ANTONY DOMINIC, J. ================ W.P.(C) NO. 8257 OF 2010 ===================== Dated this the 12th day of October, 2011 J U D G M E N T The prayer sought in this writ petition are the following:- “A) Declare P4 is legally insufficient to exclude Door mats, Foot mats etc., from the purview of Entry 547 (now 507) of Exhibit P1 and the same can be enforced only by issuance of a public notice amending the entry expressly excluding Door mats, Foot mats from the purview of Rubber compounded sheet. B) To issue a writ in the nature of mandamus or any other appropriate writ, direction or order commanding the 2nd respondent to register the shipping bills submitted by the petitioner under the D.E.P.B. Scheme till the 1st respondent makes a suitable amendment to the D.E.P.B. Entry No.547 (Now 507) of Exhibit P1 by issuance of a suitable public notice.” 2. Petitioner is an exporter of coir products including rubberised coir mats. They are claiming the DEPB benefits which are available to rubber compounded sheets. This very issue was considered by this Court in WA No.1140/2006 and connected cases and the claim has been negatived by the judgment dated 23rd of September, 2011. Since the issue is thus fully covered against the petitioner by virtue of the aforesaid judgment, this writ petition is to be dismissed and I do so. ANTONY DOMINIC, JUDGE Rp