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Notification prohibiting export of Non-Basmati White Rice cannot have retrospective effect: Andhra Pradesh HC

Case Law Details

TaxGuru Citation
2024 taxguru.in 3759
Case Name
Murali Mohana Boiled & Raw Rice Mill Pvt Ltd Vs Union of India and others (Andhra Pradesh High Court)
Date of Judgement/Order
Only available for paid members
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Murali Mohana Boiled & Raw Rice Mill Pvt Ltd Vs Union of India and others (Andhra Pradesh High Court)

Andhra Pradesh High Court held that notification no. 20 of 2003 dated 20.07.2023 prohibiting export of Non-Basmati White Rice cannot have the retrospective effect. The said notification shall have prospective effect only.

Facts- All the petitioners are engaged in the business of procurement and export of Rice. They entered into supply contracts with their foreign buyers on different dates for export of the Non-Basmati India White Rice for the quantities mentioned in the respective contracts / agreements. The foreign buyers have issued irrevocable Letters of Credit in favour of the petitioners, who in turn and to fulfill the contractual obligations placed purchase orders on their local suppliers for procuring the Rice. The petitioners are required to supply the agreed quantities as per the schedule mentioned in the agreements / contracts.

On 20.07.2023, the 1st respondent issued Notification No.20 of 2023 prohibiting export of Non-Basmati White Rice (semi milled or wholly milled rice, whether or not polished or glazed: other) with immediate effect. Subsequently, the 1st respondent issued Trade Notice No.23 of 2023, dated 18.08.2023 clarifying certain conditions in Para No.2 of the Notification dated 20.07.2023. Aggrieved by the same, the petitioners invoked the jurisdiction of this Court under Article 226 of the Constitution of India.

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