M/S. UMA EXPORTS LIMITED vs UNION OF INDIA THROUGH THE JOINT SECRETARY AND ORS

2024. Mr. Janay Jain with Mr. Sansha Garud with Ms. Dhwani Parekh i/b. Jayker and Partners, for the Petitioner in WP/8744/2024. Mr. Darius Shroff, Senior Advocate with Mr. Rahul P. Jain i/b. Alpha Chambers, for the Petitioner in WP/2493/2026. Ms. Jaymal Ostwal, for Respondent No.4 in WP/2310/2024. Mr. Jitendra B. Mishra with Mr. Ashutosh Mishra with Mr. Rupesh Dubey with Mr. Vikas Salgia, for Respondent No.2 in WP/2310/2024 & WP 8744/2024. P. V. Rane WP-2310-24GRP.DOC Ms. Shehnaz V. Bharucha with Mr. Vikas Salgia with Mr. Dhanesh Shah, for Respondent Nos.1 and 2 in WP/2493/2026, WP 3678/2024. Mr. Yogendra Mishra with Ms. Jaimala Ostwal with Ms. Ruju Thakkar with Ms. Sangeeta Yadav, for Customs Department/Respondent No.3 in WP 2310/2024, WP 2493/2026 and WP 8744/2024, for Respondent Nos.4,5,7 in WP 3678/2024. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. RESERVED ON : 25 MARCH 2026 PRONOUNCED ON : 20 APRIL 2026 JUDGMENT (Per G. S. Kulkarni, J.). 1. Rule returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. As this batch of petitions raise common issues of law and involve similar facts, the same are being disposed of by this common judgme