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2015 (12) TMI 742 - SC - CustomsDenial of benefit of advance license -import of Natural rubber which is a major raw material - activity of manufacturing and exporting heat resistant latex rubber threads - Vide circular dated 10.10.2003, the embargo imposed on the import of natural rubber was lifted and it was stated that fresh advance licenses are issued as per normal EXIM policy. The old licenses can be revalidated up to 31.12.2003 - HC quashed the circular Held that:- View taken by the High Court is without any blemish and the High Court has given cogent reasons while holding that the circulars in question suffer from bias and arbitrariness and were discriminatory in nature. This aspect of classification is without any rational nexus between the differentia and the object which was sought to be achieved and the differentia is discussed by the High Court - No merit in appeal - Decided against Revenue.
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