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2011 (2) TMI 688 - HC - Customs100% Export-Oriented Unit (‘EOU’) - manufacturers of cotton yarn - ban on the export - Whether this was on account of any deliberate omission on the part of the Textile Commissioner’s office would require investigation into disputed questions of fact which is not possible to be undertaken by this Court in exercise of its jurisdiction under Article 226 of the Constitution.- Held that:- The argument advanced on behalf of KKTL that it is an EOU and therefore constitutes a separate class, is indeed an attractive one. However, given the policy of the need to control the price of raw cotton and cotton yarn in the domestic market, and given the fact that KKTL also purchases raw cotton from the domestic market for the manufacture of cotton yarn, KKTL cannot be said to be outside the purview of the ban on the export of cotton yarn. - The arguments advanced on behalf of KKTL, therefore, do not merit acceptance. - Decided against the petitioner assessee However, as stated by learned ASG for the Respondents, this will not preclude KKTL from representing to the Respondents that in view of the hardship caused on account of the ban on export of cotton yarn, it should be granted relaxation in the matter of compliance with the export targets and also be permitted to sell its production in the domestic market - Such representation when made will be decided expeditiously by the central government.
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